accrued interest receivable

简明释义

应计未收利息

英英释义

例句

1.The company's balance sheet included a significant amount of accrued interest receivable from its outstanding loans.

公司的资产负债表中包含了来自未偿贷款的可观的应计利息应收款。

2.During the audit, the auditors verified the accrued interest receivable to ensure it was accurately recorded.

在审计过程中，审计员核实了应计利息应收款以确保其准确记录。

3.Investors should be aware of the accrued interest receivable when assessing the value of their bonds.

投资者在评估债券的价值时，应注意应计利息应收款。

4.The bank calculates the accrued interest receivable daily to ensure accurate financial reporting.

银行每天计算应计利息应收款以确保财务报告的准确性。

5.At the end of the fiscal year, the accountant reported the accrued interest receivable as part of the company's assets.

在财年的结束时，会计将应计利息应收款作为公司的资产的一部分报告。

作文

Accrued interest receivable is a term commonly used in finance and accounting that refers to the interest that has been earned but not yet received. This concept is crucial for both individual investors and businesses as it affects the overall financial health and cash flow management. Understanding accrued interest receivable can provide insights into how interest income is recognized over time, which is essential for accurate financial reporting.When a financial instrument, such as a bond or a loan, generates interest, the interest accrues over time. For example, if an investor holds a bond that pays interest semi-annually, the interest will accumulate daily until the payment date. However, at any given point before the payment is made, the investor has a right to this interest, even if they have not yet received the cash. This right to receive the interest is what is referred to as accrued interest receivable (应收利息).For businesses, recognizing accrued interest receivable on their balance sheets is important for presenting a true picture of their financial status. It ensures that all income earned within a specific accounting period is reported, even if the cash has not yet been received. This practice adheres to the accrual basis of accounting, which states that revenues should be recognized when earned and expenses when incurred, regardless of when cash transactions occur.Let’s consider a practical example to illustrate this concept. Suppose Company A lends $100,000 to Company B at an annual interest rate of 5%. The interest on this loan would amount to $5,000 per year. However, if Company B only pays the interest at the end of the year, Company A will still need to recognize the interest that has accrued over the months leading up to the payment. At the end of each month, Company A would record accrued interest receivable of approximately $416.67 ($5,000 divided by 12 months). This entry reflects the income that has been earned but not yet received, ensuring that Company A’s financial statements accurately depict its earnings.In addition to improving financial accuracy, understanding accrued interest receivable also aids in cash flow management. Businesses can forecast their cash inflows more effectively by recognizing this receivable. It allows them to plan for future cash needs, knowing that certain amounts are owed to them. For instance, if Company A knows it will receive $5,000 in interest payments after one year, it can make informed decisions about other expenditures or investments in the meantime.Furthermore, investors benefit from understanding accrued interest receivable as it impacts their investment returns. By being aware of how much interest has accrued on their investments, they can assess their total returns more accurately. This knowledge empowers them to make better investment decisions and manage their portfolios effectively.In conclusion, the concept of accrued interest receivable is vital in finance and accounting. It represents the interest income that has been earned but not yet collected, impacting both financial reporting and cash flow management. By grasping this concept, individuals and businesses can enhance their financial literacy and make more informed decisions regarding their investments and financial strategies.

应收利息是一个在金融和会计中常用的术语，指的是已经赚取但尚未收到的利息。这个概念对于个人投资者和企业至关重要，因为它影响整体财务健康和现金流管理。理解应收利息可以提供对利息收入如何随时间被确认的深入见解，这对于准确的财务报告至关重要。当一种金融工具，如债券或贷款，产生利息时，利息会随着时间的推移而累积。例如，如果一位投资者持有一只每半年支付一次利息的债券，那么利息将每天累积，直到支付日期。然而，在支付发生之前的任何时刻，投资者都有权获得这笔利息，即使他们尚未收到现金。这种获得利息的权利就是应收利息（accrued interest receivable）。对于企业来说，在资产负债表上确认应收利息非常重要，以便呈现其财务状况的真实情况。它确保在特定会计期间内所有已赚取的收入都被报告，即使现金尚未收到。这种做法遵循了权责发生制会计原则，该原则规定收入应在赚取时确认，费用应在发生时确认，而不管现金交易何时发生。让我们考虑一个实际例子来说明这个概念。假设A公司向B公司借出100,000美元，年利率为5%。该贷款的利息将达到每年5,000美元。然而，如果B公司仅在年底支付利息，A公司仍需要确认在支付之前几个月内累积的利息。在每个月结束时，A公司将记录大约416.67美元的应收利息（5,000美元除以12个月）。这一条目反映了已赚取但尚未收到的收入，确保A公司的财务报表准确地描绘出其收益。除了提高财务准确性外，了解应收利息还有助于现金流管理。通过确认这种应收款项，企业可以更有效地预测其现金流入。它使他们能够计划未来的现金需求，知道某些金额是欠他们的。例如，A公司如果知道在一年后将收到5,000美元的利息支付，可以在此期间做出关于其他支出或投资的明智决策。此外，投资者从理解应收利息中受益，因为这会影响他们的投资回报。通过了解他们的投资上累积了多少利息，他们可以更准确地评估其总回报。这种知识使他们能够做出更好的投资决策，有效管理他们的投资组合。总之，应收利息的概念在金融和会计中至关重要。它代表了已经赚取但尚未收回的利息收入，影响财务报告和现金流管理。通过掌握这一概念，个人和企业可以增强他们的财务素养，并就投资和财务策略做出更明智的决策。