accrued interest receivable

简明释义

应计利息收入

英英释义

例句

1.At the end of the month, we need to calculate the total accrued interest receivable from our bond investments.

在月底，我们需要计算来自债券投资的总应计利息应收款。

2.Investors should monitor their accrued interest receivable to ensure accurate cash flow projections.

投资者应监控他们的应计利息应收款以确保现金流预测的准确性。

3.The accountant recorded the accrued interest receivable as part of the year-end financial statements.

会计将应计利息应收款记录为年终财务报表的一部分。

4.Proper accounting practices require that accrued interest receivable be recognized in the period it is earned.

适当的会计实践要求在收益期间确认应计利息应收款。

5.The company reported an increase in accrued interest receivable due to higher interest rates.

由于利率上升，公司报告了应计利息应收款的增加。

作文

Understanding financial terms is crucial for anyone involved in accounting or finance. One such term that often comes up is accrued interest receivable, which refers to the interest that has been earned but not yet received by the lender. This concept plays a significant role in the accrual accounting method, where revenues and expenses are recorded when they are incurred, regardless of when cash transactions occur. For instance, if a company lends money to another entity, it may charge interest on that loan. As time passes, the interest accumulates, even though the actual payment may not be received until a later date. Therefore, the lender must recognize this accrued interest receivable on their financial statements to accurately reflect their assets.In practical terms, let’s say Company A lends $10,000 to Company B with an annual interest rate of 5%. Each month, Company A earns approximately $41.67 in interest. However, if Company B does not make a payment at the end of the month, Company A still needs to record this income. This is where accrued interest receivable comes into play. At the end of the first month, Company A would make an adjusting entry in its accounts to show that it has earned interest income of $41.67, which is now classified as accrued interest receivable.This accounting practice ensures that Company A's financial statements present a true and fair view of its financial position. By recognizing accrued interest receivable, the company can inform stakeholders about the income it expects to receive in the future, thereby providing a clearer picture of its profitability and cash flow. Moreover, understanding accrued interest receivable is essential for investors and analysts. They often look at a company’s balance sheet to assess its liquidity and financial health. If a company has a significant amount of accrued interest receivable, it indicates that the company is earning income that will eventually convert into cash. However, if these amounts remain uncollected for extended periods, it could signal potential issues with the borrower’s ability to repay, leading to concerns about the company's overall risk exposure.In conclusion, the term accrued interest receivable represents more than just a line item on a balance sheet; it embodies the principles of accrual accounting and reflects the financial realities of lending. For businesses, accurately tracking accrued interest receivable is vital for effective financial management and reporting. It helps in budgeting, forecasting cash flows, and making informed decisions. As we navigate the complexities of finance, grasping such concepts will empower individuals and organizations alike to achieve better financial outcomes and maintain transparency in their operations.

理解财务术语对于任何参与会计或金融的人来说都是至关重要的。其中一个常常出现的术语是应计利息应收款，它指的是已经赚取但尚未收到的利息。这一概念在应计会计方法中发挥着重要作用，该方法在发生时记录收入和费用，而不考虑现金交易的发生时间。例如，如果一家公司向另一实体借款，它可能会对该贷款收取利息。随着时间的推移，利息不断累积，即使实际付款可能要到更晚的时间才收到。因此，贷款人必须在其财务报表上确认这一应计利息应收款，以准确反映其资产。在实际操作中，假设公司A向公司B借出10,000美元，年利率为5%。每个月，公司A大约赚取41.67美元的利息。然而，如果公司B在月底没有付款，公司A仍然需要记录这笔收入。这就是应计利息应收款发挥作用的地方。在第一个月结束时，公司A将在其账户中做出调整分录，以显示它已经赚取了41.67美元的利息收入，这现在被归类为应计利息应收款。这一会计实践确保了公司A的财务报表呈现出真实和公正的财务状况。通过确认应计利息应收款，公司可以让利益相关者了解到它未来期望收到的收入，从而提供更清晰的盈利能力和现金流状况。此外，理解应计利息应收款对投资者和分析师也至关重要。他们通常会查看公司的资产负债表，以评估其流动性和财务健康状况。如果一家公司有大量的应计利息应收款，这表明公司正在赚取将来会转化为现金的收入。然而，如果这些金额长时间未能收回，可能会表明借款人偿还能力存在潜在问题，从而引发对公司整体风险暴露的担忧。总之，术语应计利息应收款不仅仅代表资产负债表上的一项内容；它体现了应计会计的原则，并反映了贷款的财务现实。对于企业来说，准确跟踪应计利息应收款对于有效的财务管理和报告至关重要。它有助于预算、预测现金流和做出明智的决策。当我们在金融的复杂性中航行时，掌握这样的概念将使个人和组织能够实现更好的财务成果，并保持运营的透明度。