cash book

简明释义

现金帐

英英释义

例句

1.Using a cash book helps in managing cash flow effectively.

使用现金簿有助于有效管理现金流。

2.At the end of the month, we reconcile our cash book with the bank statement.

在月底，我们将我们的现金簿与银行对账单进行核对。

3.Every business should maintain a cash book to track daily transactions.

每个企业都应该维护一本现金簿来记录日常交易。

4.The accountant updated the cash book after receiving payments from clients.

会计在收到客户付款后更新了现金簿。

5.We found an error in the cash book that needed correction.

我们发现现金簿中有一个需要更正的错误。

作文

In the world of finance and accounting, understanding various financial documents is crucial for both individuals and businesses. One such important document is the cash book, which serves as a fundamental tool in tracking cash transactions. A cash book (现金簿) is essentially a financial journal that records all cash inflows and outflows, providing a clear picture of an entity's cash position at any given time.The primary purpose of a cash book is to maintain accurate records of cash transactions. This includes not only the money received but also the money spent. For businesses, having a detailed cash book is vital for managing liquidity, ensuring that there is enough cash available to meet operational needs. It helps in preventing cash shortages and supports better financial planning by allowing businesses to forecast future cash flows based on historical data.A cash book can be divided into two main sections: the receipts section and the payments section. The receipts section records all incoming cash, including sales revenue, loans, and other sources of income. On the other hand, the payments section tracks all outgoing cash, such as expenses, salaries, and other payments. By maintaining these two sections, businesses can easily monitor their cash position and analyze trends over time.Moreover, the cash book plays a significant role in the reconciliation process. At the end of a specific period, businesses can compare the balances in their cash book with bank statements to ensure accuracy. This reconciliation process helps identify discrepancies, such as unrecorded transactions or errors, which can then be corrected promptly. Regularly updating and reconciling the cash book is essential for maintaining reliable financial records.For individuals, a cash book can be just as beneficial. It allows them to track personal finances, manage budgets, and plan for future expenses. By recording daily cash transactions, individuals can gain insights into their spending habits and identify areas where they can save money. This practice not only promotes financial discipline but also empowers individuals to make informed decisions about their finances.In conclusion, the cash book (现金簿) is an indispensable tool in the realm of finance, whether for businesses or individuals. It facilitates effective cash management, aids in financial planning, and ensures accurate record-keeping. Understanding how to maintain a cash book effectively can lead to improved financial health and stability. As we navigate through our financial journeys, embracing the use of a cash book can pave the way for better financial awareness and control.

在金融和会计的世界里，理解各种财务文件对于个人和企业都至关重要。其中一个重要的文件是现金簿，它作为追踪现金交易的基本工具。现金簿（cash book）本质上是一本财务日记，记录所有现金流入和流出，提供任何时候实体现金状况的清晰图景。现金簿的主要目的是保持现金交易的准确记录。这不仅包括收到的钱，还包括支出的金额。对于企业来说，拥有详细的现金簿对管理流动性至关重要，确保有足够的现金可用于满足运营需求。它有助于防止现金短缺，并通过允许企业根据历史数据预测未来现金流来支持更好的财务规划。现金簿可以分为两个主要部分：收款部分和付款部分。收款部分记录所有现金收入，包括销售收入、贷款和其他收入来源。另一方面，付款部分跟踪所有现金支出，如费用、工资和其他付款。通过维护这两个部分，企业可以轻松监控其现金状况并分析随时间变化的趋势。此外，现金簿在对账过程中也发挥着重要作用。在特定时期结束时，企业可以将其现金簿中的余额与银行对账单进行比较，以确保准确性。这个对账过程有助于识别差异，如未记录的交易或错误，这些问题可以及时纠正。定期更新和对账现金簿对于保持可靠的财务记录至关重要。对于个人来说，现金簿同样有益。它使他们能够跟踪个人财务、管理预算和规划未来支出。通过记录每日现金交易，个人可以深入了解自己的消费习惯，并识别可以节省开支的领域。这种做法不仅促进了财务纪律，还使个人能够对其财务做出明智的决策。总之，现金簿（cash book）是金融领域中不可或缺的工具，无论是对于企业还是个人。它促进有效的现金管理，帮助财务规划，并确保准确的记录。理解如何有效地维护现金簿可以改善财务健康和稳定性。在我们走过财务旅程时，接受使用现金簿可以为更好的财务意识和控制铺平道路。