accrued profits

简明释义

应计利润

英英释义

例句

1.The company reported an increase in accrued profits for the last quarter, indicating better financial health.

公司报告了上一季度的应计利润增加，这表明财务状况改善。

2.The CEO highlighted that the growth in accrued profits reflects the company's successful strategy.

首席执行官强调，应计利润的增长反映了公司的成功战略。

3.During the audit, the auditor verified the accrued profits listed on the balance sheet.

在审计过程中，审计师核实了资产负债表上列出的应计利润。

4.The accountant explained that accrued profits are recorded when earned, not when cash is received.

会计解释说，应计利润是在赚取时记录的，而不是在收到现金时记录的。

5.Investors are keen to know how much accrued profits the firm has generated over the fiscal year.

投资者渴望了解公司在财政年度内产生了多少应计利润。

作文

Understanding financial terms is essential for anyone involved in business or investment. One such term that often comes up in accounting and finance is accrued profits. This term refers to the earnings that a company has recognized on its income statement but has not yet received in cash. In simpler terms, these are profits that have accumulated over time, even though the actual cash has not yet changed hands. Understanding accrued profits is crucial for both investors and business owners as it provides insight into the company's overall financial health.When a company sells goods or services on credit, it records the revenue as accrued profits. For instance, if a company delivers a product to a customer and allows them to pay later, the company recognizes the revenue from that sale immediately. This practice aligns with the accrual basis of accounting, which states that revenue should be recognized when it is earned, regardless of when the cash is actually received. This helps businesses present a more accurate picture of their financial performance over a specific period.The implications of accrued profits extend beyond just accounting. For investors, understanding how much profit a company has accrued can indicate its growth potential. If a company consistently shows high accrued profits, it may suggest that the business is expanding and has a solid customer base willing to purchase on credit. However, it also raises questions about cash flow. A company may appear profitable on paper, but if it has too many accrued profits without corresponding cash inflows, it could face liquidity issues.Moreover, analyzing accrued profits can help stakeholders assess the quality of a company's earnings. Sometimes, companies might inflate their accrued profits through aggressive accounting practices, which can mislead investors. Therefore, it is vital to look at the context in which these profits are accrued. Are they coming from reliable sales, or are they based on optimistic projections? Investors should always consider the sustainability of these profits before making investment decisions.In conclusion, accrued profits play a significant role in understanding a company's financial status. They provide insights into revenue recognition, cash flow, and the overall health of the business. For anyone involved in finance or investment, grasping the concept of accrued profits is indispensable. By doing so, one can make informed decisions that can lead to successful financial outcomes. As we delve deeper into the world of finance, it becomes increasingly clear that terms like accrued profits are not just jargon; they are critical components that can shape our understanding of a company's performance and future prospects.

理解金融术语对于任何参与商业或投资的人来说都是至关重要的。其中一个在会计和金融中经常出现的术语是应计利润。这个术语指的是公司在其损益表上已确认但尚未收到现金的收益。换句话说，这些是随着时间的推移而累积的利润，即使实际现金尚未交割。理解应计利润对于投资者和企业主来说至关重要，因为它提供了对公司整体财务健康状况的洞察。当公司以信用方式销售商品或服务时，它会将收入记录为应计利润。例如，如果一家公司将产品交付给客户并允许他们稍后付款，该公司会立即确认该销售的收入。这种做法符合权责发生制会计的原则，该原则规定收入应在赚取时确认，而不论现金何时实际收到。这有助于企业在特定期间内呈现出更准确的财务表现。应计利润的影响不仅限于会计。对于投资者来说，了解一家公司已经累积了多少利润可以表明其增长潜力。如果一家公司持续显示出高额的应计利润，这可能表明该业务正在扩展，并且拥有稳定的客户基础愿意进行信用购买。然而，这也引发了关于现金流的问题。一家公司在账面上可能看起来有利可图，但如果它有过多的应计利润而没有相应的现金流入，它可能会面临流动性问题。此外，分析应计利润可以帮助利益相关者评估公司的盈利质量。有时，公司可能通过激进的会计做法来夸大其应计利润，这可能会误导投资者。因此，在考虑这些利润的背景时至关重要。它们是来自可靠的销售，还是基于乐观的预测？投资者在做出投资决策之前，始终应该考虑这些利润的可持续性。总之，应计利润在理解公司的财务状况中扮演着重要角色。它们提供了关于收入确认、现金流和企业整体健康状况的见解。对于任何参与金融或投资的人来说，掌握应计利润的概念是不可或缺的。通过这样做，人们可以做出明智的决策，从而实现成功的财务结果。随着我们深入金融世界，越来越清楚的是，像应计利润这样的术语不仅仅是行话；它们是塑造我们对公司业绩和未来前景理解的关键组成部分。