Account Reconciliation

A-Reconciliation是财务会计的基础工作，体现会计核算的基本功，其质量将影响会计报表的质量（有效性、准确性、恰当的、及时性、公司政策/会计准则遵循性等），这也就是为什么内部审计和外部审计师重视的原因。

国外杂志《STRATEGIC FINANCE战略财务》的定义：

Account Reconciliation: a report that assesses the validity, correctness, or appropriateness of an account balance at a specific point in time—documented by relevant calculations, clear and complete explanations, and copies of supporting documentation—and that is consistent with the company’s policies and procedures.