英汉大对reconciliation的解释

elusty

reconciliation在财务中，就是对账的意思，也就是，企业账户和银行账户的账目协调一致，避免差错和出入。
但是，英汉大的解释，反而让人看不懂：
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2 ~- L" |$ L6 ]reconciliation
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5.[会计]调节(指表示一个账户的数字如何得之于另一账户的计算过程)

oversky

可以参考一下复式记帐。
; m: O* L& d6 g* t" `6 K/ }% Ghttps://is.gd/3Lnp9i

elusty

oversky 发表于 2018-5-1 12:47
可以参考一下复式记帐。
7 Q, d  I8 g/ Y$ fhttps://is.gd/3Lnp9i

谢谢您的答复。
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# o& g8 X0 K0 f; n& v. G我只是感觉大英汉的汉字解释有点儿不清楚：

https://en.wikipedia.org/wiki/Reconciliation_(accounting)
The following two definitions are given by the Oxford Dictionary of Accounting.
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2 L* n. g1 C0 m# X. h( Ci) “A procedure for confirming that the balance in a chequebook matches the corresponding bank statement. This is normally done by preparing a bank reconciliation statement.[1]
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ii) A procedure for confirming the reliability of a company’s accounting records by regularly comparing [balances of transactions]. An account reconciliation may be prepared on a daily, monthly, or annual basis.”

Investopedia:
9 ~* s1 v( T" o- g$ Q& IAn accounting process used to compare two sets of records to ensure the figures are in agreement and are accurate. Reconciliation is the key process used to determine whether the money leaving an account matches the amount spent, ensuring that the two values are balanced at the end of the recording period.

3 b- O" O% o$ ehttps://en.oxforddictionaries.com/definition/reconciliation
2 ^  A( v9 X; u- d9 j3. The action of making financial accounts consistent; harmonization.