accrued taxes payable

简明释义

应计未付税款

英英释义

例句

1.Understanding accrued taxes payable is crucial for accurate financial reporting.

理解应计税款对准确的财务报告至关重要。

2.The firm's accrued taxes payable increased significantly due to higher revenues this year.

由于今年收入增加，该公司的应计税款显著增加。

3.The accountant adjusted the entries to reflect the accrued taxes payable for the previous quarter.

会计调整了分录，以反映上一季度的应计税款。

4.Investors should pay attention to the accrued taxes payable when analyzing the company's financial health.

投资者在分析公司的财务健康状况时，应关注应计税款。

5.At the end of the fiscal year, the company reported its accrued taxes payable as a liability on the balance sheet.

在财年的结束时，公司将其应计税款作为负债报告在资产负债表上。

作文

Understanding financial terms is crucial for anyone involved in business or accounting. One such term that often arises in financial statements is accrued taxes payable. This phrase refers to taxes that a company owes but has not yet paid. These taxes are recorded as liabilities on the balance sheet, reflecting the company's obligation to pay them in the future. The concept of accrued taxes payable is integral to accurate financial reporting and helps businesses manage their cash flow effectively.When a company earns revenue, it incurs tax obligations based on that income. However, the actual payment of these taxes may not occur until a later date. For instance, a business might generate revenue in December but not be required to pay taxes on that income until the following April. During this period, the company must recognize its tax liability, which is where accrued taxes payable comes into play. By recording this liability, the company ensures that its financial statements reflect a true picture of its financial health.The recognition of accrued taxes payable is part of the accrual basis of accounting, which emphasizes recognizing revenues and expenses when they are incurred, rather than when cash is exchanged. This principle allows companies to match their income with the corresponding expenses, providing a more accurate representation of profitability. Without recognizing accrued taxes payable, a company might present an inflated view of its profits, misleading stakeholders about its financial position.In practice, managing accrued taxes payable involves careful planning and forecasting. Companies need to estimate their tax liabilities accurately to ensure they set aside enough funds to cover these obligations. Failure to do so can lead to cash flow problems when the tax payment is due. Additionally, companies must stay informed about changes in tax laws and regulations, as these can impact the amount of taxes owed and the timing of payments.For example, if a new tax law is enacted that increases the tax rate, a company may find that its accrued taxes payable has grown significantly. In such cases, it may need to adjust its financial projections and allocate more resources toward tax payments. This proactive approach can help prevent surprises during tax season and ensure compliance with tax regulations.Moreover, understanding accrued taxes payable is essential for investors and analysts who evaluate a company's financial health. A high level of accrued taxes payable relative to total liabilities may indicate potential cash flow issues, prompting further investigation into the company's financial practices. Conversely, a well-managed tax liability can signal effective financial management and planning.In conclusion, accrued taxes payable is a vital component of a company's financial statements, representing unpaid tax obligations. It plays a significant role in financial reporting, cash flow management, and overall business strategy. By recognizing and managing these liabilities effectively, businesses can maintain their financial health and ensure compliance with tax regulations. Understanding this term not only aids accountants and financial professionals but also empowers investors to make informed decisions based on a company's financial position.

理解财务术语对任何参与商业或会计的人来说都是至关重要的。其中一个常常出现在财务报表中的术语是应计税款。这个短语指的是公司所欠但尚未支付的税款。这些税款被记录为资产负债表上的负债，反映了公司未来支付这些款项的义务。应计税款的概念对于准确的财务报告至关重要，并帮助企业有效管理现金流。当公司获得收入时，它会根据该收入产生税务义务。然而，这些税款的实际支付可能要到稍后的日期。例如，一家公司可能在十二月产生收入，但直到下年的四月才需要为该收入支付税款。在此期间，公司必须确认其税务负债，这就是应计税款发挥作用的地方。通过记录这种负债，公司确保其财务报表反映出真实的财务状况。应计税款的确认是权责发生制会计的一部分，该原则强调在费用和收入发生时而非现金交换时进行确认。这一原则使公司能够将收入与相应的费用匹配，从而提供更准确的盈利表现。如果不确认应计税款，公司的利润可能会被夸大，误导利益相关者关于其财务状况的信息。在实践中，管理应计税款涉及仔细的规划和预测。公司需要准确估算其税务负债，以确保他们留出足够的资金来覆盖这些义务。如果没有做到这一点，当税款到期时可能会导致现金流问题。此外，公司必须随时了解税法和法规的变化，因为这些变化可能会影响应付税款的金额和支付时间。例如，如果实施了一项新的税法，提高了税率，公司可能会发现其应计税款显著增加。在这种情况下，它可能需要调整财务预测，并分配更多资源用于税款支付。这种主动的方法可以帮助防止在纳税季节出现意外，并确保遵守税务规定。此外，了解应计税款对评估公司财务健康状况的投资者和分析师也是至关重要的。相对于总负债而言，高水平的应计税款可能表明潜在的现金流问题，促使对公司的财务做法进行进一步调查。相反，良好管理的税负可能表明有效的财务管理和规划。总之，应计税款是公司财务报表的重要组成部分，代表未支付的税务义务。它在财务报告、现金流管理和整体商业战略中发挥着重要作用。通过有效地识别和管理这些负债，企业可以维持其财务健康并确保遵守税务规定。理解这一术语不仅有助于会计师和财务专业人士，也使投资者能够根据公司的财务状况做出明智的决策。