book of final entry

简明释义

终结帐簿

英英释义

例句

1.Each month, we reconcile our accounts with the book of final entry to ensure accuracy.

每个月，我们都会与最终账簿核对账户，以确保准确性。

2.Errors found in the trial balance were corrected in the book of final entry.

试算表中发现的错误已在最终账簿中更正。

3.The book of final entry serves as the primary ledger for all financial transactions.

最终账簿作为所有财务交易的主要分类账。

4.All adjustments must be recorded in the book of final entry by the end of the fiscal year.

所有调整必须在财年结束前记录在最终账簿中。

5.The accountant reviewed the transactions before posting them to the book of final entry.

会计在将交易记录入最终账簿之前进行了审核。

作文

In the realm of accounting, the term book of final entry holds significant importance. This phrase refers to the ledger where all financial transactions are recorded after they have been initially documented in journals. The book of final entry serves as a comprehensive record that provides a clear and organized view of a company's financial activities. It is crucial for businesses to maintain accurate records in this book to ensure transparency and accountability in their financial reporting.The process of maintaining a book of final entry begins with the recording of transactions in various journals, such as the sales journal, purchase journal, or cash receipts journal. Once these transactions are recorded, they are then transferred to the book of final entry, which is typically organized by account type. This allows for easy tracking of income, expenses, assets, liabilities, and equity.One of the primary benefits of having a well-maintained book of final entry is that it simplifies the preparation of financial statements. When the time comes to create an income statement, balance sheet, or cash flow statement, accountants can easily refer to this book to gather the necessary information. This not only saves time but also reduces the risk of errors that can occur when pulling data from multiple sources.Moreover, the book of final entry plays a vital role during audits. Auditors rely on this book to verify the accuracy of a company’s financial records. A clear and organized book of final entry can help instill confidence in stakeholders, including investors, creditors, and regulatory agencies, as it demonstrates that the company adheres to proper accounting practices.Additionally, maintaining a book of final entry can aid in financial analysis. Business owners and managers can analyze trends over time by reviewing the entries in this book. For instance, they can assess revenue growth, expense patterns, and overall profitability. This analysis can inform strategic decision-making and help businesses identify areas for improvement.In conclusion, the book of final entry is an essential component of effective accounting practices. It serves as the final repository for all financial transactions, ensuring that businesses maintain accurate and organized records. By understanding the significance of the book of final entry, companies can enhance their financial reporting, streamline audits, and facilitate better financial analysis. Ultimately, a well-maintained book of final entry contributes to a company's overall financial health and success.

在会计领域，术语book of final entry具有重要意义。这个短语指的是一个分类账，在这里所有的财务交易都在最初记录在日记帐后被记录下来。book of final entry作为一个全面的记录，提供了公司财务活动的清晰和有组织的视图。企业必须在这本书中保持准确的记录，以确保其财务报告的透明度和问责制。维护book of final entry的过程始于在各种日记帐中记录交易，例如销售日记帐、采购日记帐或现金收据日记帐。一旦这些交易被记录，它们就会被转移到book of final entry中，这通常按账户类型组织。这允许对收入、支出、资产、负债和股权进行轻松跟踪。拥有良好维护的book of final entry的主要好处之一是，它简化了财务报表的准备。当准备损益表、资产负债表或现金流量表时，会计师可以轻松参考这本书以收集必要的信息。这不仅节省时间，而且减少了从多个来源提取数据时可能发生的错误风险。此外，book of final entry在审计过程中也起着至关重要的作用。审计员依赖这本书来验证公司的财务记录的准确性。清晰且有组织的book of final entry可以帮助增强利益相关者（包括投资者、债权人和监管机构）的信心，因为它表明公司遵循适当的会计实践。此外，维护book of final entry还可以帮助财务分析。企业主和管理者可以通过审查这本书中的条目来分析随时间变化的趋势。例如，他们可以评估收入增长、支出模式和整体盈利能力。这种分析可以为战略决策提供信息，并帮助企业识别改进领域。总之，book of final entry是有效会计实践的重要组成部分。它作为所有财务交易的最终存储库，确保企业保持准确和有组织的记录。通过理解book of final entry的重要性，公司可以增强其财务报告、简化审计并促进更好的财务分析。最终，良好维护的book of final entry有助于公司的整体财务健康和成功。