| 单词 | accounting cycle |
| 释义 | accounting cycleDefinition The sequence of six steps in the processing of financial transactions (from the time they occur to their inclusion in financial statements) pertaining to an accounting period. These steps are: (1) analyzing the transactions as they occur, (2) recording them in the journals, (3) posting debits and credits from journal entries to the general ledger, (4) adjusting the assets with a trial balance, (5) preparing financial statements, and (6) closing the temporary accounts. Use 'accounting cycle' in a SentenceThe accounting cycle was a useful resource in organizing the transactions that have been occurring on a regular basis for us. Once the accounting cycle was over, I could finally go to sleep at night because I would be relieved and happy. You need to know where you stand in the accounting cycle and how each move will affect that quarter or year. |
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