operating ledger

简明释义

营业分类帐

英英释义

例句

1.At the end of the month, we reconcile the operating ledger with the bank statements.

在月底，我们将运营账本与银行对账单进行核对。

2.To ensure accuracy, each entry in the operating ledger must be verified by a second party.

为了确保准确性，运营账本中的每一条记录都必须由第二方核实。

3.The operating ledger serves as a crucial tool for financial analysis.

运营账本是财务分析的重要工具。

4.Our accountant uses the operating ledger to track daily expenses and revenues.

我们的会计使用运营账本来跟踪每日开支和收入。

5.The finance department regularly updates the operating ledger to reflect all transactions.

财务部门定期更新运营账本以反映所有交易。

作文

In the world of accounting and finance, the term operating ledger refers to a detailed record that tracks all transactions related to day-to-day operations of a business. This ledger is essential for providing insights into the financial health of an organization and plays a critical role in budgeting, forecasting, and financial analysis. Understanding the operating ledger is vital for anyone involved in managing a business, as it helps in making informed decisions based on accurate financial data.The operating ledger typically includes various accounts such as revenues, expenses, assets, and liabilities. Each transaction is recorded in chronological order, allowing businesses to monitor their cash flow and understand where money is being spent or earned. For example, if a company sells a product, the revenue from that sale is recorded in the operating ledger. Similarly, any expenses incurred during the production or sale of that product are also documented.One of the primary benefits of maintaining an operating ledger is that it provides a clear picture of a company's operational performance. By analyzing the data within the ledger, managers can identify trends, spot potential issues, and make adjustments to improve efficiency. For instance, if the ledger reveals that certain expenses are consistently rising, management can investigate the cause and take corrective action to manage costs effectively.Moreover, the operating ledger serves as a foundational tool for preparing financial statements. At the end of an accounting period, the information from the operating ledger is used to create income statements and balance sheets. These financial statements are crucial for stakeholders, including investors, creditors, and regulatory agencies, as they provide a summary of the company's financial position and performance.In addition to internal uses, the operating ledger can also be beneficial for external reporting. Businesses often need to present their financial data in a transparent manner to comply with regulations and maintain trust with stakeholders. An accurate and well-maintained operating ledger ensures that the information presented is reliable and reflects the true state of the business.Furthermore, technology has transformed the way operating ledgers are maintained. With the advent of accounting software, businesses can automate many aspects of ledger management, reducing the risk of human error and improving efficiency. These tools allow for real-time updates and provide advanced analytics, enabling companies to gain deeper insights into their financial operations.In conclusion, the operating ledger is a fundamental component of effective financial management. It not only aids in tracking daily transactions but also supports strategic decision-making and compliance with financial reporting requirements. For anyone looking to succeed in the business world, a thorough understanding of the operating ledger and its implications is essential. By leveraging this important financial tool, organizations can enhance their operational efficiency and drive long-term success.

在会计和金融的世界里，术语operating ledger（操作分类账）指的是一个详细的记录，用于追踪与企业日常运营相关的所有交易。这个分类账对于提供组织财务健康状况的洞察至关重要，并在预算、预测和财务分析中发挥关键作用。理解operating ledger对任何参与企业管理的人来说都是至关重要的，因为它有助于根据准确的财务数据做出明智的决策。operating ledger通常包括各种账户，如收入、费用、资产和负债。每笔交易按时间顺序记录，允许企业监控其现金流并了解资金的使用或收益情况。例如，如果一家公司销售了一种产品，该销售产生的收入将被记录在操作分类账中。同样，在生产或销售该产品过程中发生的任何费用也会被记录。维护operating ledger的主要好处之一是，它提供了公司运营绩效的清晰图景。通过分析分类账中的数据，管理者可以识别趋势、发现潜在问题，并进行调整以提高效率。例如，如果分类账显示某些费用持续上升，管理层可以调查原因并采取纠正措施以有效管理成本。此外，operating ledger还作为编制财务报表的基础工具。在会计期末，来自操作分类账的信息用于创建损益表和资产负债表。这些财务报表对于利益相关者，包括投资者、债权人和监管机构至关重要，因为它们提供了公司财务状况和业绩的摘要。除了内部用途外，operating ledger对于外部报告也很有益。企业通常需要以透明的方式呈现其财务数据，以遵守法规并保持与利益相关者的信任。准确且维护良好的操作分类账确保所呈现的信息可靠，并反映企业的真实状态。此外，技术改变了操作分类账的维护方式。随着会计软件的出现，企业可以自动化分类账管理的许多方面，从而减少人为错误的风险，提高效率。这些工具允许实时更新，并提供高级分析，使公司能够深入了解其财务运作。总之，operating ledger是有效财务管理的基本组成部分。它不仅有助于跟踪日常交易，还支持战略决策和遵守财务报告要求。对于任何希望在商业世界中取得成功的人来说，全面理解operating ledger及其影响都是必不可少的。通过利用这一重要的财务工具，组织可以增强运营效率，推动长期成功。