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词汇 control-account
释义 control account
noun[ C ]
 ACCOUNTINGukus(alsocontrolling account); (alsoadjustment account)
a main record that shows the total amounts of all the accounts listed in a subsidiary ledger(= detailed records from several different accounts):
Control accounts provide a way to cross-check subsidiary ledger accounts for accuracy.

Examples of control account


control account
Contingency is included in budgets as a controlaccount.
From
Wikipedia

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This development further exacerbated the problem of rice oversupply, leading to a huge rice stock and creating great deficits in the government's foodstuff controlaccount.
From
Wikipedia

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Reasons for discrepancies include stock losses and gains yet to be journaled and the control account measures the differences and provides financial visibility and control of the value of those.
From
Wikipedia

This example is from Wikipedia and may be reused under a CC BY-SA license.
If the discrepancy is significant, then actions such as stock counts can be triggered in order to validate stock and correct the balance sheet and clear the controlaccount.
From
Wikipedia

This example is from Wikipedia and may be reused under a CC BY-SA license.
The attraction of a controlaccount of failures in language use is the wide scope of such failures it can explain.
The extent to which this account is really different from a cognitive controlaccount depends on the locus of this interference.
The advantage of the controlaccount is that it provides an account of why there might be problems.
There is no requirement for you to reconcile control accounts, and no opportunity for your system to be out of balance.
From
Wikipedia

This example is from Wikipedia and may be reused under a CC BY-SA license.
In large projects, establishing control accounts is the primary method of delegating responsibility and authority to various parts of the performing organization.
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Wikipedia

This example is from Wikipedia and may be reused under a CC BY-SA license.
The result is that no control accounts are required and no transfers to other ledger books.
From
Wikipedia

This example is from Wikipedia and may be reused under a CC BY-SA license.
These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors.
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