adjustment of account

简明释义

账项调整

英英释义

例句

1.After reviewing the transactions, we found it necessary to perform an adjustment of account for the discrepancies.

在审查交易后，我们发现有必要进行账户调整以解决差异。

2.To finalize the year-end financials, an adjustment of account was required for accrued expenses.

为了完成年终财务，需对应计费用进行账户调整。

3.The bank notified us about an adjustment of account due to a processing error.

银行通知我们由于处理错误进行了账户调整。

4.The auditor suggested an adjustment of account to reflect the latest inventory valuation.

审计师建议进行账户调整以反映最新的库存估值。

5.The accountant made an adjustment of account to correct the error in the previous month's financial report.

会计进行了账户调整以纠正上个月财务报告中的错误。

作文

In today's complex financial landscape, the term adjustment of account plays a crucial role in maintaining accurate financial records. This process involves modifying the balances of various accounts to reflect true financial conditions. For businesses, this can mean correcting errors, updating transactions, or reconciling discrepancies that may arise over time. The importance of the adjustment of account cannot be overstated, as it ensures that financial statements are reliable and trustworthy.Consider a small business that has been operating for several years. At the end of the fiscal year, the owner reviews the financial statements and notices that the income reported does not align with the bank statements. This discrepancy could be due to a number of reasons such as unrecorded sales, erroneous entries, or even fraudulent activities. In such cases, an adjustment of account is necessary to ensure that all transactions are accurately reflected in the books.The process of making adjustments typically begins with a thorough review of all accounts. The accountant will compare the company’s internal records with external documents such as bank statements and invoices. Any inconsistencies found during this review will lead to adjustments being made. For instance, if a sale was recorded but not deposited into the bank, the accountant would make an adjustment to reflect this transaction accurately.Moreover, the adjustment of account is not limited to correcting errors. It can also involve periodic adjustments for accrued expenses or deferred revenues. For example, if a company provides services in December but does not receive payment until January, it must adjust its accounts to recognize the revenue in the correct period. This practice is essential for adhering to accounting principles and ensuring that financial reports provide a true picture of the company's performance.In addition to internal adjustments, businesses often face external pressures that necessitate adjustments as well. For instance, audits or regulatory reviews may uncover issues that require immediate rectification. Failure to perform timely adjustments can lead to significant penalties and damage a company’s reputation. Therefore, understanding the adjustment of account process is vital for any business owner or accountant.Furthermore, technology has greatly impacted how adjustments are made. With advanced accounting software, many adjustments can be automated, reducing the risk of human error and saving time. These tools allow for real-time monitoring of financial data, making it easier to identify discrepancies as they occur. As a result, the adjustment of account process has become more efficient and less prone to mistakes.In conclusion, the adjustment of account is a fundamental aspect of financial management. It not only helps in maintaining accurate records but also supports effective decision-making for businesses. By ensuring that all financial information is current and correct, companies can operate with confidence and transparency. Whether through manual processes or automated systems, mastering the art of account adjustments is essential for anyone involved in finance or accounting. Ultimately, the goal is to uphold the integrity of financial reporting, which is critical for the success and sustainability of any organization.

在当今复杂的金融环境中，术语账户调整在维护准确的财务记录中发挥着至关重要的作用。这个过程涉及修改各种账户的余额，以反映真实的财务状况。对于企业而言，这可能意味着纠正错误、更新交易或调和随时间而产生的差异。账户调整的重要性不容小觑，因为它确保财务报表是可靠和值得信赖的。考虑一家经营多年的小企业。在财政年度结束时，业主审查财务报表，发现报告的收入与银行对账单不一致。这种差异可能由于多种原因造成，例如未记录的销售、错误的条目，甚至是欺诈活动。在这种情况下，进行账户调整是必要的，以确保所有交易在账簿中得到准确反映。进行调整的过程通常始于对所有账户的彻底审查。会计师将公司的内部记录与外部文件（如银行对账单和发票）进行比较。在此审查过程中发现的任何不一致之处都将导致进行调整。例如，如果一笔销售被记录但未存入银行，会计师将进行调整以准确反映这一交易。此外，账户调整不仅限于纠正错误。它还可以涉及应计费用或递延收入的定期调整。例如，如果一家公司在12月提供了服务，但直到1月才收到付款，则必须调整其账户，以在正确的期间内确认收入。这一做法对于遵循会计原则至关重要，并确保财务报告提供公司表现的真实情况。除了内部调整，企业还常常面临外部压力，这也需要进行调整。例如，审计或监管审查可能会发现需要立即纠正的问题。如果未能及时进行调整，可能会导致重大罚款并损害公司的声誉。因此，理解账户调整过程对任何企业主或会计师来说都是至关重要的。此外，科技对调整的方式产生了重大影响。借助先进的会计软件，许多调整可以实现自动化，从而减少人为错误的风险并节省时间。这些工具允许实时监控财务数据，使识别差异变得更加容易。因此，账户调整过程变得更加高效且不易出错。总之，账户调整是财务管理的基本方面。它不仅有助于维护准确的记录，还支持企业的有效决策。通过确保所有财务信息都是最新和正确的，公司可以自信和透明地运营。无论是通过手动过程还是自动化系统，掌握账户调整的艺术对于任何参与财务或会计的人来说都是必不可少的。最终目标是维护财务报告的完整性，这对任何组织的成功和可持续发展至关重要。