compound entry

简明释义

复合分录

英英释义

例句

1.In accounting, a compound entry 复合分录 is often used to record multiple transactions in one go.

在会计中，复合分录 compound entry 通常用于一次性记录多笔交易。

2.A compound entry 复合分录 can simplify bookkeeping by consolidating several related transactions.

通过合并几笔相关交易，复合分录 compound entry 可以简化簿记工作。

3.When preparing the financial statements, the accountant made a compound entry 复合分录 for both revenue and expenses.

在准备财务报表时，会计为收入和支出做了一个复合分录 compound entry。

4.For tax purposes, it is beneficial to use a compound entry 复合分录 to track multiple deductions at once.

为了税务目的，一次性跟踪多个扣除项，使用复合分录 compound entry 是有益的。

5.The software allows users to create a compound entry 复合分录 to streamline their transaction recording process.

该软件允许用户创建复合分录 compound entry，以简化交易记录过程。

作文

In the world of accounting and finance, understanding various terminologies is crucial for effective communication and accurate record-keeping. One such term that often comes up is compound entry. A compound entry refers to a situation where multiple debits and/or credits are recorded in a single journal entry. This is particularly useful when a transaction affects more than two accounts, allowing for a more streamlined and organized approach to bookkeeping.For instance, consider a business that purchases supplies on credit while simultaneously paying cash for a portion of the order. This transaction would require entries in both the Supplies account and the Accounts Payable account, as well as the Cash account. Instead of making separate entries for each account, a compound entry allows the accountant to record all these changes in one go. This not only saves time but also helps in maintaining clarity in the financial records.The benefits of using a compound entry are numerous. First and foremost, it reduces the chances of errors that can occur when multiple entries are made separately. When an accountant makes several individual entries, there is always a risk of miscalculating totals or inadvertently omitting an entry altogether. By consolidating these transactions into a compound entry, the accountant can ensure that all parts of the transaction are accurately captured in one cohesive entry.Moreover, a compound entry simplifies the process of reviewing and auditing financial records. When auditors examine a company's books, they prefer to see clear and concise entries that reflect the actual transactions that took place. A well-structured compound entry provides a clear snapshot of the financial impact of a transaction, making it easier for auditors to verify the accuracy of the records.However, it is essential for accountants to be meticulous when creating compound entries. Each component of the entry must be carefully considered to ensure that the debits equal the credits, adhering to the fundamental principle of double-entry bookkeeping. Failure to do so can lead to imbalances in the accounts, which can result in significant issues down the line.In addition to its practical applications, the concept of compound entry also highlights the importance of understanding the relationships between different accounts. It encourages accountants to think critically about how transactions affect various aspects of the business. For example, when recording a compound entry, one must consider not only the immediate impact on cash flow but also how it influences inventory levels, liabilities, and overall financial health.In conclusion, mastering the concept of compound entry is vital for anyone working in finance or accounting. It streamlines the recording process, minimizes errors, and enhances the clarity of financial statements. As businesses grow and transactions become more complex, the ability to effectively use compound entries will become increasingly important. By embracing this practice, accountants can improve their efficiency and contribute to more accurate financial reporting, ultimately supporting better decision-making within the organization.

在会计和金融的世界中，理解各种术语对于有效沟通和准确记录至关重要。其中一个常常出现的术语是复合分录。复合分录指的是在单个日记账分录中记录多个借方和/或贷方的情况。这在交易影响两个以上账户时特别有用，可以使簿记的方式更加简化和有序。例如，考虑一家企业以信用方式购买供应品，同时用现金支付部分订单。这笔交易需要在供应账户、应付账款账户以及现金账户中进行分录。与其为每个账户分别进行分录，不如使用复合分录，这样会计师可以一次性记录所有这些变化。这不仅节省了时间，还帮助维护财务记录的清晰度。使用复合分录的好处有很多。首先，它减少了在单独进行多个分录时可能出现的错误。当会计师进行多个单独的分录时，总是存在计算总数出错或无意中遗漏某个分录的风险。通过将这些交易合并为一个复合分录，会计师可以确保交易的所有部分都准确地在一个连贯的分录中被捕获。此外，复合分录简化了审查和审计财务记录的过程。当审计员检查公司的账簿时，他们更喜欢看到清晰且简洁的条目，这些条目反映了实际发生的交易。结构良好的复合分录提供了交易对财务影响的清晰快照，使审计员更容易验证记录的准确性。然而，会计师在创建复合分录时必须细致入微。每个分录的组成部分都必须仔细考虑，以确保借方等于贷方，遵循复式记账的基本原则。未能做到这一点可能会导致账户不平衡，从而在后续产生重大问题。除了其实际应用外，复合分录的概念还突显了理解不同账户之间关系的重要性。它鼓励会计师批判性地思考交易如何影响业务的各个方面。例如，在记录复合分录时，必须考虑到不仅是现金流的直接影响，还包括它对库存水平、负债和整体财务健康的影响。总之，掌握复合分录的概念对于任何从事金融或会计工作的人来说都是至关重要的。它简化了记录过程，最小化了错误，并增强了财务报表的清晰度。随着企业的成长和交易变得更加复杂，有效使用复合分录的能力将变得越来越重要。通过采用这一做法，会计师可以提高工作效率，并为更准确的财务报告做出贡献，最终支持组织内更好的决策。