journalizing

简明释义

英[ˈdʒɜːnəlaɪzɪŋ]美[ˈdʒɜrnəlaɪzɪŋ]

n. 日记账分录；流水分录

v. 把…记入日记（journalize的ing形式）

英英释义

单词用法

同义词

反义词

例句

1.To record the entire effects of a business transaction in a journal in terms of debit and credit, the process is referred as to making a journal entry or journalizing.

在日记账中按照借方和贷方记录一个交易的完整的过程被称为编制日记账或编制分录。

2.To record the entire effects of a business transaction in a journal in terms of debit and credit, the process is referred as to making a journal entry or journalizing.

在日记账中按照借方和贷方记录一个交易的完整的过程被称为编制日记账或编制分录。

3.Next comes the purely mechanical step of journalizing original entries----recording the results of the transaction analysis in the journal.

接下来是按部就班的日记式原始分录——记载交易的结果，分析反映在分类帐中。

4.Making end-of-period adjusting entries, journalizing and posting them in ledger accounts.

作期末调整分录，记入日记账并过入分类账。

5.The accountant spent the afternoon journalizing 记账 all the transactions from the previous month.

会计花了一下午时间记账上个月的所有交易。

6.One of the first steps in accounting is journalizing 记账 daily sales and expenses.

会计的第一步是记账每日的销售和开支。

7.After journalizing 记账 the invoices, she reconciled them with the bank statements.

在记账发票后，她将其与银行对账单进行了核对。

8.He was responsible for journalizing 记账 all financial transactions in the system.

他负责在系统中记账所有的财务交易。

9.The software simplifies the process of journalizing 记账 by automating entries.

该软件通过自动化条目简化了记账的过程。

作文

In the world of accounting, the process of journalizing is fundamental. It serves as the first step in the accounting cycle and involves recording financial transactions in a systematic manner. The importance of journalizing cannot be overstated, as it lays the groundwork for accurate financial statements and reports. By capturing each transaction in a journal, accountants can ensure that all financial activities are documented and easily accessible for future reference. When we talk about journalizing, we refer to the act of writing down transactions in a journal, which is a chronological record of all business activities. This process typically includes details such as the date of the transaction, the accounts affected, the amounts involved, and a brief description of the transaction. For instance, if a company sells goods for cash, the accountant would journalize this transaction by debiting the cash account and crediting the sales revenue account. The accuracy of journalizing is crucial because any errors made during this initial stage can lead to significant discrepancies in the financial statements. Therefore, accountants must pay close attention to detail and follow established guidelines when journalizing transactions. In addition, many businesses use accounting software that automates the journalizing process, reducing the likelihood of human error and increasing efficiency. Moreover, journalizing is not just about recording numbers; it is also about understanding the story behind those numbers. Each transaction reflects a specific event in the business's operations, and by analyzing these entries, accountants can gain insights into the company's performance and financial health. This analytical aspect of journalizing is what makes it an essential skill for accountants and financial professionals. Furthermore, the process of journalizing helps in maintaining compliance with financial regulations and standards. Businesses are required to keep accurate records of their financial transactions for tax purposes and audits. By diligently journalizing every transaction, companies can ensure they meet these legal requirements and avoid potential penalties. In conclusion, journalizing is a vital practice in the field of accounting that involves systematically recording financial transactions. It not only serves as the foundation for accurate financial reporting but also provides valuable insights into a company's operations. As businesses continue to evolve and grow, the role of journalizing will remain essential for maintaining financial integrity and transparency. Understanding the nuances of journalizing can greatly enhance one's ability to navigate the complexities of accounting and contribute to a company's success.

在会计领域，journalizing（记账）这一过程是基础性的。它作为会计周期的第一步，涉及以系统化的方式记录财务交易。journalizing的重要性不容小觑，因为它为准确的财务报表和报告奠定了基础。通过在日记中记录每一笔交易，会计人员可以确保所有财务活动都被记录并能在未来轻松查阅。 当我们谈论journalizing时，我们指的是将交易写入日记的行为，这是一种对所有商业活动的按时间顺序记录的方式。这个过程通常包括交易的日期、受影响的账户、涉及的金额以及交易的简要描述。例如，如果一家公司以现金出售商品，会计人员将通过借记现金账户和贷记销售收入账户来journalize这笔交易。 journalizing的准确性至关重要，因为在这一初始阶段所犯的任何错误都可能导致财务报表中的重大差异。因此，会计人员必须在journalizing交易时密切关注细节，并遵循既定的指南。此外，许多企业使用会计软件来自动化journalizing过程，从而减少人为错误的可能性并提高效率。 此外，journalizing不仅仅是记录数字；它还涉及理解这些数字背后的故事。每一笔交易都反映了企业运营中的特定事件，通过分析这些条目，会计人员可以获得关于公司业绩和财务健康状况的洞察。这种分析方面的journalizing使其成为会计师和财务专业人士必不可少的技能。 此外，journalizing的过程有助于保持对财务法规和标准的合规性。企业需要准确记录其财务交易以满足税务和审计要求。通过认真journalizing每一笔交易，公司可以确保他们符合这些法律要求，避免潜在的处罚。 总之，journalizing是会计领域中一种重要的实践，涉及系统地记录财务交易。它不仅为准确的财务报告奠定了基础，还提供了对公司运营的宝贵见解。随着企业的不断发展和成长，journalizing的角色将继续在维护财务完整性和透明度方面发挥重要作用。理解journalizing的细微差别可以大大增强个人驾驭会计复杂性的能力，并为公司的成功做出贡献。