1. "Unpaid and recorded" means: the unpaid portion of the bill that has been recorded in the account.

2. "Used but not recorded in the account" means: the account has been consumed but has not yet been recorded in the account.

Account entry: refers to whether the bank has settled the account

Example: The billing date of your credit card is the 7th of every month. If you make a purchase on October 10, the purchase will be on November 10. You made a sum; you go to check the bill on November 12th. During this period, if you did not repay the money consumed on October 10th, the bill will read:

The unpaid amount has been recorded - you on October 10th Consumption

Used but not recorded - what you consumed on November 10th

Simply speaking, the date of your credit card statement is used as the dividing line.

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Accounting is to record all economic business that occurs in an enterprise, institution or individual family in the account book using certain accounting methods; it refers to recording in accordance with the national unified procedures based on the original vouchers and accounting vouchers that have been verified correctly. The accounting subjects specified in the accounting system use the double-entry accounting method to register economic business in the account books sequentially and by category. Registering account books is an important part of accounting work.

Closing is to summarize the financial income and expenditure of economic activities within a certain accounting period, and to prepare financial accounting statements based on it, and to calculate and summarize the current period and ending balances of various account books. . Intuitively speaking, it is the process of settling various account book records. It is the process of settling the current period and ending balance from the records of various account books on the basis of registering all economic business that occurred within a certain period.

Reference materials

Baidu Encyclopedia: &rsv_enter=1&inputT=41188&rsv_sug3=64&rsv_sug1=43&rsv_sug7=100&rsv_sug2=0&rsv_sug4=41188