completed sales basis

简明释义

以销售行为全部完成基础

英英释义

例句

1.The company reports its revenue on a completed sales basis, which means they recognize income only when the sale is finalized.

公司以完成销售基础报告其收入，这意味着他们仅在销售最终确定时确认收入。

2.Using a completed sales basis helps avoid discrepancies in financial reporting.

使用完成销售基础有助于避免财务报告中的差异。

3.On a completed sales basis, we can better track our actual earnings over time.

在完成销售基础上，我们可以更好地跟踪我们的实际收益。

4.Our accounting department switched to a completed sales basis to improve accuracy in our financial statements.

我们的会计部门转向完成销售基础以提高财务报表的准确性。

5.Investors prefer companies that operate on a completed sales basis for clearer financial visibility.

投资者更喜欢在完成销售基础上运营的公司，以获得更清晰的财务透明度。

作文

In the world of business and finance, understanding various terms and concepts is crucial for making informed decisions. One such term that often arises in discussions related to sales and revenue recognition is completed sales basis. This concept refers to a method of accounting where revenue is recognized only when a sale has been fully completed, meaning that the product or service has been delivered to the customer and payment has been received. The significance of using a completed sales basis lies in its ability to provide a more accurate picture of a company's financial health. By recognizing revenue only when it is earned, businesses can avoid inflating their income statements with unfulfilled sales. This approach helps in maintaining transparency and trust with stakeholders, including investors and creditors.For instance, consider a company that manufactures and sells electronic devices. If this company recognizes revenue upon receiving an order, it may report higher sales figures even if the products are not yet shipped. This premature recognition can lead to misleading financial reports, which could ultimately harm the company's reputation and stock price. However, by employing a completed sales basis, the company ensures that it only reports revenue once the devices are delivered and payment is collected. This practice aligns with the principles of accrual accounting, which seeks to match revenues with the expenses incurred to generate those revenues.Moreover, adopting a completed sales basis can also aid in cash flow management. When revenue is recorded at the point of completion, businesses can better forecast their cash inflows and outflows, allowing for more strategic planning. This is particularly important for businesses that operate on thin margins or have significant operational costs. Accurate cash flow projections enable companies to make informed decisions regarding investments, hiring, and other financial commitments.Additionally, using a completed sales basis can enhance a company's ability to comply with regulatory requirements. Many accounting standards, including Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS), emphasize the importance of recognizing revenue only when it is earned. By adhering to these standards, companies can avoid legal issues and potential penalties that may arise from improper revenue recognition.In conclusion, the completed sales basis is a vital concept in the realm of accounting and finance. It ensures that businesses recognize revenue accurately and transparently, thereby reflecting their true financial position. By adopting this method, companies can build trust with stakeholders, improve cash flow management, and comply with regulatory standards. As the business landscape continues to evolve, understanding and implementing concepts like the completed sales basis will remain essential for sustainable growth and success.

在商业和金融的世界中，理解各种术语和概念对于做出明智的决策至关重要。其中一个经常在与销售和收入确认相关的讨论中出现的术语是完成销售基础。这个概念指的是一种会计方法，在这种方法下，只有在销售完全完成时才会确认收入，这意味着产品或服务已经交付给客户并且已收到付款。使用完成销售基础的意义在于它能够提供公司财务健康状况的更准确的图景。通过仅在收入获得时确认收入，企业可以避免在未履行的销售中夸大其收入报表。这种方法有助于与利益相关者，包括投资者和债权人，保持透明度和信任。例如，考虑一家制造和销售电子设备的公司。如果这家公司在收到订单时就确认收入，它可能会报告更高的销售数字，即使产品尚未发货。这种过早的确认可能导致误导性的财务报告，最终可能损害公司的声誉和股价。然而，通过采用完成销售基础，公司确保仅在设备交付并收款后报告收入。这种做法符合权责发生制会计的原则，该原则旨在将收入与产生这些收入所需的费用相匹配。此外，采用完成销售基础还可以帮助现金流管理。当收入在完成时记录时，企业可以更好地预测其现金流入和流出，从而进行更具战略性的规划。这对于运营利润微薄或具有显著运营成本的企业尤为重要。准确的现金流预测使公司能够就投资、招聘和其他财务承诺做出明智的决策。此外，使用完成销售基础还可以增强公司遵守监管要求的能力。许多会计标准，包括公认会计原则（GAAP）和国际财务报告准则（IFRS），强调只有在收入获得时才确认收入的重要性。通过遵循这些标准，公司可以避免因不当收入确认而可能面临的法律问题和潜在罚款。总之，完成销售基础是会计和金融领域的重要概念。它确保企业准确透明地确认收入，从而反映其真实的财务状况。通过采用这种方法，公司可以与利益相关者建立信任，改善现金流管理，并遵守监管标准。随着商业环境的不断发展，理解和实施像完成销售基础这样的概念将继续对可持续增长和成功至关重要。