receipts and disbursements

简明释义

现金收支

英英释义

例句

1.The budget report included a breakdown of receipts and disbursements by category.

预算报告包括按类别细分的收入和支出。

2.Understanding receipts and disbursements is crucial for effective financial management.

理解收入和支出对有效的财务管理至关重要。

3.During the audit, the firm reviewed all receipts and disbursements from the past year.

在审计期间，该公司审查了过去一年的所有收入和支出。

4.The accountant prepared the report detailing the receipts and disbursements for the month.

会计准备了详细列出本月的收入和支出的报告。

5.The non-profit organization tracks its receipts and disbursements to ensure transparency.

该非营利组织跟踪其收入和支出以确保透明度。

作文

In the world of finance and accounting, understanding the concepts of receipts and disbursements is crucial for managing any organization effectively. These terms refer to the inflow and outflow of cash, respectively, and they play a significant role in maintaining the financial health of a business. Receipts represent all the money that comes into an organization, whether from sales, investments, or other sources, while disbursements reflect all the expenditures, including operational costs, salaries, and other payments.To illustrate the importance of receipts and disbursements, consider a small business that sells handmade crafts. Each time a customer makes a purchase, the business records this transaction as a receipt. This inflow of cash is essential for the business's survival, as it allows the owner to reinvest in materials, pay for utilities, and compensate employees. On the other hand, when the business pays for supplies, rents a space, or covers marketing expenses, these transactions are recorded as disbursements. Keeping track of both receipts and disbursements helps the business owner understand their cash flow situation and make informed decisions about future expenditures.Moreover, accurate record-keeping of receipts and disbursements is vital for financial reporting and tax purposes. Businesses must prepare financial statements, such as income statements and cash flow statements, which provide insights into their profitability and liquidity. These statements are derived from the meticulous documentation of receipts and disbursements, allowing stakeholders to assess the organization's financial performance over time.In addition to aiding in internal decision-making, understanding receipts and disbursements is also important for external stakeholders, such as investors and creditors. Investors want to see a clear picture of how well a company is generating revenue through receipts and how effectively it manages its costs through disbursements. Creditors, on the other hand, examine these figures to determine the company's ability to meet its financial obligations. If a business consistently has more disbursements than receipts, it may face liquidity issues, leading to potential bankruptcy.Furthermore, technology has made it easier for businesses to track receipts and disbursements. With the advent of accounting software, organizations can automate the recording process, reducing the chances of human error and providing real-time insights into their financial status. This technology allows business owners to generate reports that highlight trends in receipts and disbursements, helping them make strategic decisions based on data rather than intuition.In conclusion, the concepts of receipts and disbursements are fundamental to the financial management of any organization. They not only help in tracking cash flow but also provide essential information for financial reporting and decision-making. By understanding and managing receipts and disbursements effectively, businesses can ensure their sustainability and growth in a competitive market. Therefore, mastering these concepts is a vital skill for anyone involved in finance or business management.

在金融和会计的世界中，理解收据和支出的概念对于有效管理任何组织至关重要。这些术语分别指现金的流入和流出，它们在维持企业的财务健康方面发挥着重要作用。收据代表所有进入组织的钱，无论是来自销售、投资还是其他来源，而支出反映了所有开支，包括运营成本、薪资和其他付款。为了说明收据和支出的重要性，我们考虑一家销售手工艺品的小型企业。每当客户进行购买时，企业就将此交易记录为收据。这笔现金的流入对企业的生存至关重要，因为它使老板能够重新投资于材料、支付公用事业费用和补偿员工。另一方面，当企业支付供应费、租金或营销费用时，这些交易被记录为支出。跟踪收据和支出有助于企业主了解其现金流状况，并就未来支出做出明智决策。此外，准确记录收据和支出对于财务报告和税务目的至关重要。企业必须准备财务报表，例如损益表和现金流量表，这些报表提供了对其盈利能力和流动性的洞察。这些报表源于对收据和支出的细致文档记录，使利益相关者能够评估组织随时间推移的财务表现。除了帮助内部决策外，理解收据和支出对于外部利益相关者（如投资者和债权人）也很重要。投资者希望看到公司如何通过收据产生收入以及如何有效管理成本，通过支出来实现。如果一家企业的支出始终超过收据，它可能面临流动性问题，从而导致潜在的破产。此外，技术使企业更容易追踪收据和支出。随着会计软件的出现，组织可以自动化记录过程，减少人为错误的机会，并提供实时的财务状况洞察。这项技术使企业主能够生成突出收据和支出趋势的报告，帮助他们根据数据而非直觉做出战略决策。总之，收据和支出的概念对于任何组织的财务管理都是基础。它们不仅有助于跟踪现金流，而且为财务报告和决策提供必要的信息。通过有效理解和管理收据和支出，企业可以确保其在竞争市场中的可持续性和增长。因此，掌握这些概念是任何参与财务或商业管理的人的重要技能。