accrued revenues and expenditures basis

简明释义

收支权责发生制

英英释义

例句

1.The company prepares its financial statements on an accrued revenues and expenditures basis, which means it recognizes income and expenses when they are earned or incurred, rather than when cash is received or paid.

公司根据应计收入和支出基础准备财务报表，这意味着它在收入和费用被赚取或发生时确认，而不是在现金收到或支付时。

2.Using an accrued revenues and expenditures basis helps provide a more accurate picture of the company's financial health.

使用应计收入和支出基础有助于提供公司财务健康状况的更准确图景。

3.Under the accrued revenues and expenditures basis, the accountant recorded the revenue from the project even though the payment had not yet been received.

根据应计收入和支出基础，会计记录了项目的收入，即使尚未收到付款。

4.Investors prefer companies that use an accrued revenues and expenditures basis, as it provides a clearer understanding of future cash flows.

投资者更喜欢采用应计收入和支出基础的公司，因为这提供了对未来现金流的更清晰理解。

5.The non-profit organization reports its financial results on an accrued revenues and expenditures basis to reflect all resources used during the fiscal year.

该非营利组织根据应计收入和支出基础报告其财务结果，以反映在财年内使用的所有资源。

作文

In the world of accounting and finance, understanding the principles that govern financial reporting is crucial for making informed decisions. One such principle is the concept of accrued revenues and expenditures basis, which plays a significant role in how businesses recognize income and expenses. This method contrasts with cash accounting, where transactions are recorded only when cash changes hands. By adopting the accrued revenues and expenditures basis (应计收入和支出基础), companies can provide a more accurate picture of their financial position over a specific period.The accrued revenues and expenditures basis is rooted in the accrual accounting system, which recognizes revenues when they are earned and expenses when they are incurred, regardless of when the cash is actually received or paid. This approach allows businesses to match their revenues with the expenses incurred in generating those revenues, leading to a more accurate representation of profitability.For example, consider a company that provides consulting services. If the company completes a project in December but does not receive payment until January, under the accrued revenues and expenditures basis, the revenue would still be recognized in December. This ensures that the financial statements reflect the true economic activity of the company during that period. Similarly, if the company incurs expenses in December for services that will be paid in January, those expenses would also be recorded in December. This matching principle is fundamental to accrual accounting and helps stakeholders understand the company's performance.The benefits of using the accrued revenues and expenditures basis extend beyond just accurate financial reporting. Investors, creditors, and management rely on these financial statements to make strategic decisions. For instance, an investor looking at a company's income statement may find it misleading if the company uses cash accounting, as it might not reflect the ongoing operations accurately. By utilizing the accrued revenues and expenditures basis, stakeholders can assess the company's financial health based on its operational performance rather than merely its cash flow situation.Moreover, the accrued revenues and expenditures basis is often required by generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS). These frameworks emphasize the importance of providing a true and fair view of a company's financial position, which can only be achieved through accrual accounting. Companies that adhere to these standards gain credibility and trust among investors and regulatory bodies alike.However, the accrued revenues and expenditures basis is not without its challenges. It requires meticulous record-keeping and a thorough understanding of the timing of revenue recognition and expense matching. Businesses must ensure that they have robust systems in place to track these transactions accurately. Additionally, the complexity of accrual accounting can lead to misunderstandings or misinterpretations of financial data if not handled correctly.In conclusion, the accrued revenues and expenditures basis (应计收入和支出基础) is a vital concept in accounting that enhances the accuracy and reliability of financial reporting. By recognizing revenues and expenses when they occur rather than when cash is exchanged, businesses can provide a clearer picture of their financial health. This method not only aids in better decision-making for stakeholders but also aligns with regulatory standards, ensuring that companies present their financial situations transparently. As the business landscape continues to evolve, mastering the principles of accrual accounting will remain essential for success in the financial realm.

在会计和财务的世界中，理解支配财务报告的原则对于做出明智的决策至关重要。其中一个原则是应计收入和支出基础的概念，它在企业如何确认收入和费用方面发挥着重要作用。这种方法与现金会计形成对比，后者仅在现金发生变化时才记录交易。通过采用应计收入和支出基础，公司可以提供在特定期间内其财务状况的更准确的图景。应计收入和支出基础源于应计会计系统，该系统在收入获得时和费用发生时确认收入和费用，而不管现金实际何时收到或支付。这种方法允许企业将其收入与产生这些收入所发生的费用匹配，从而导致利润的更准确表现。例如，考虑一家提供咨询服务的公司。如果该公司在12月份完成了一个项目，但直到1月份才收到付款，则根据应计收入和支出基础，该收入仍将在12月份确认。这确保了财务报表反映了该公司在该期间内的真实经济活动。同样，如果该公司在12月发生了将于1月支付的服务费用，这些费用也将在12月记录。这一配比原则是应计会计的基础，有助于利益相关者理解公司的业绩。使用应计收入和支出基础的好处不仅限于准确的财务报告。投资者、债权人和管理层依赖这些财务报表来做出战略决策。例如，查看公司利润表的投资者可能会发现，如果公司使用现金会计，可能会导致误导，因为它可能无法准确反映持续的运营。通过利用应计收入和支出基础，利益相关者可以根据公司的运营表现而非仅仅是现金流情况来评估公司的财务健康。此外，应计收入和支出基础通常是公认会计原则（GAAP）和国际财务报告标准（IFRS）所要求的。这些框架强调提供公司财务状况真实和公正视图的重要性，而这只能通过应计会计实现。遵循这些标准的公司在投资者和监管机构中获得信誉和信任。然而，应计收入和支出基础并非没有挑战。它需要细致的记录保存和对收入确认及费用匹配时机的透彻理解。企业必须确保他们有强大的系统来准确跟踪这些交易。此外，应计会计的复杂性如果处理不当，可能会导致财务数据的误解或误读。总之，应计收入和支出基础（应计收入和支出基础）是会计中一个至关重要的概念，增强了财务报告的准确性和可靠性。通过在发生时而不是在现金交换时确认收入和费用，企业可以提供更清晰的财务健康状况。这种方法不仅有助于利益相关者做出更好的决策，还符合监管标准，确保公司透明地呈现其财务状况。随着商业环境的不断发展，掌握应计会计的原则将继续是财务领域成功的关键。