accrued revenue; accrued income

简明释义

应计收入，应计收益

英英释义

例句

1.The accountant ensured that all accrued income 应计收益 was properly recorded in the financial statements.

会计确保所有的应计收益 accrued income都在财务报表中正确记录。

2.At the end of the financial year, the company reported its accrued revenue 应计收入 from services rendered but not yet billed.

在财年的结束时，公司报告了其应计收入 accrued revenue，这些是已提供但尚未开票的服务。

3.Due to the timing of billing, the accrued revenue 应计收入 for December was higher than expected.

由于开票时间的原因，12月的应计收入 accrued revenue比预期的要高。

4.To accurately reflect its earnings, the firm included accrued revenue 应计收入 in its quarterly report.

为了准确反映其收益，该公司在季度报告中包含了应计收入 accrued revenue。

5.The accrued income 应计收益 from interest on investments was significant this quarter.

本季度来自投资利息的应计收益 accrued income相当可观。

作文

Understanding the concept of accrued revenue; accrued income is crucial for anyone involved in accounting or finance. These terms refer to income that has been earned but not yet received. In other words, it represents a company's right to receive payment for services rendered or goods delivered, even if the cash has not yet changed hands. This is an essential part of the accrual basis of accounting, which recognizes revenue when it is earned, rather than when it is received. For instance, consider a consulting firm that provides services to a client in December but does not receive payment until January. Under the accrual method, the firm would recognize the income in December as accrued revenue; accrued income, even though the cash is not received until the following month. This approach gives a more accurate picture of the company’s financial health during a specific period, reflecting all the income that has been earned.The significance of accrued revenue; accrued income becomes clear when evaluating a business's performance. By recognizing income as it is earned, businesses can track their profitability and make informed decisions about future investments and expenditures. For example, if a company consistently has high levels of accrued revenue; accrued income, it may indicate a strong demand for its services or products, even if cash flow appears tight at times due to delayed payments from clients.Moreover, accrued revenue; accrued income plays a critical role in financial reporting. When preparing financial statements, accountants must ensure that all earned revenues are recorded, regardless of whether cash has been received. This practice aligns with the matching principle in accounting, which states that expenses should be matched with the revenues they help generate. By doing so, businesses can present a more accurate representation of their financial situation to stakeholders, including investors, creditors, and regulatory agencies.However, while accrued revenue; accrued income provides valuable insights, it also comes with challenges. For instance, estimating accrued revenue; accrued income can be complex, especially in industries where contracts are long-term or involve variable pricing. Companies must develop reliable methods for estimating the amount of revenue that will eventually be collected, which can require significant judgment and forecasting skills.In addition, there is a risk associated with accrued revenue; accrued income if clients do not fulfill their payment obligations. If a company records too much accrued revenue; accrued income and later finds that some clients cannot pay, it may need to write off these amounts, negatively impacting its financial results. Therefore, businesses must carefully monitor their accounts receivable and maintain good relationships with clients to minimize this risk.In conclusion, accrued revenue; accrued income is a vital concept in accounting that reflects income earned but not yet received. By understanding and correctly applying this concept, businesses can gain deeper insights into their financial performance and ensure accurate financial reporting. While it poses certain challenges, the benefits of recognizing accrued revenue; accrued income far outweigh the risks, making it an indispensable aspect of sound financial management.

理解应计收入；应计收益的概念对于任何参与会计或金融的人来说都是至关重要的。这些术语指的是已经赚取但尚未收到的收入。换句话说，它代表着公司对所提供服务或交付商品的付款权利，即使现金尚未发生变化。这是会计的应计基础的重要组成部分，该方法在收入赚取时确认收入，而不是在收到时确认。例如，考虑一家咨询公司在12月为客户提供服务，但直到1月才收到付款。根据应计方法，该公司将在12月确认收入作为应计收入；应计收益，即使现金直到下个月才收到。这种方法更准确地反映了公司在特定期间内的财务健康状况，反映了所有已赚取的收入。应计收入；应计收益的重要性在于评估企业的绩效。当按赚取的方式确认收入时，企业可以跟踪其盈利能力，并做出有关未来投资和支出的明智决策。例如，如果一家公司持续拥有高水平的应计收入；应计收益，这可能表明其服务或产品的需求强劲，即使由于客户付款延迟，现金流在某些时候显得紧张。此外，应计收入；应计收益在财务报告中也发挥着关键作用。在准备财务报表时，会计师必须确保记录所有已赚取的收入，无论现金是否已收到。这种做法与会计中的配比原则相一致，该原则规定费用应与其帮助产生的收入相匹配。通过这样做，企业可以向利益相关者（包括投资者、债权人和监管机构）呈现更准确的财务状况。然而，虽然应计收入；应计收益提供了有价值的见解，但它也带来了挑战。例如，估算应计收入；应计收益可能很复杂，尤其是在合同长期或涉及可变定价的行业中。公司必须制定可靠的方法来估算最终将收取的收入金额，这可能需要大量的判断和预测技能。此外，与应计收入；应计收益相关的风险也存在，如果客户未能履行付款义务。如果一家公司记录了过多的应计收入；应计收益，并且后来发现某些客户无法付款，它可能需要注销这些金额，从而对其财务结果产生负面影响。因此，企业必须仔细监控其应收账款，并与客户保持良好关系以最大限度地降低这种风险。总之，应计收入；应计收益是会计中一个重要的概念，反映了已赚取但尚未收到的收入。通过理解和正确应用这一概念，企业可以深入了解其财务表现，并确保准确的财务报告。尽管它带来了一些挑战，但承认应计收入；应计收益的好处远远超过风险，使其成为健全财务管理不可或缺的方面。