1.6 KiB
1.6 KiB
title, type, tags, sources, last_updated
| title | type | tags | sources | last_updated | |||
|---|---|---|---|---|---|---|---|
| Journal Entry | concept |
|
|
2026-05-02 |
Definition
日记账分录（Journal Entry，JE）是记录非标准或手工财务交易的机制，每笔分录必须满足 GAAP 合规要求并附带完整支持文档和审批记录。
Entry Types
Standard Recurring Entries
- 折旧和摊销
- 租金和保险
- 工资税和福利应计
- 预付账款摊销
Adjusting Entries
- 期末调整（未入账收入/费用）
- 纠正错误分录
- 会计估计调整
Reclassification Entries
- 账户重分类
- 往来科目调整
Elimination Entries
- 关联方交易抵销
- 合并报表抵销
Documentation Requirements
"Journal entries require documentation. Every manual journal entry needs a description, supporting documentation, and approval. 'Adjusting entry' is not a description."
Must Include
- Description：详细描述经济业务实质（如"记录11月水电费应计，根据11/15抄表数据"）
- Supporting Documentation：发票、合同、计算底稿、邮件确认等
- Approval：授权人审批记录
- Date & Period：入账日期和所属期间
Automation Philosophy
"Automate the recurring, focus the brain on the exceptional. Manual journal entries should be the exception, not the rule."
Prior Period Adjustments
"Never adjust prior periods without disclosure. If a correction impacts previously reported numbers, document the impact and communicate to stakeholders."