accrued commission receivable

简明释义

应计未收佣金

英英释义

例句

1.At the end of the month, we reviewed our financial statements and noted that the accrued commission receivable had increased significantly.

在月底，我们审查了财务报表，并注意到应计佣金应收款显著增加。

2.The company policy states that all accrued commission receivable must be reported by the end of each quarter.

公司政策规定，所有应计佣金应收款必须在每个季度结束前报告。

3.Our financial analyst prepared a report on the trends of accrued commission receivable over the past year.

我们的财务分析师准备了一份关于过去一年应计佣金应收款趋势的报告。

4.The sales team was excited to see that their accrued commission receivable would be paid out next week.

销售团队很高兴看到他们的应计佣金应收款将在下周支付。

5.During the audit, the accountant found discrepancies in the accrued commission receivable records.

在审计过程中，会计发现应计佣金应收款记录中存在差异。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and reporting. One such term is accrued commission receivable, which plays a significant role in the revenue recognition process. To grasp its meaning, we must first break it down into its components. The term 'accrued' refers to revenues that have been earned but not yet received. This is a common occurrence in business transactions where services are provided or sales are made before the actual payment is collected. 'Commission' typically pertains to a fee paid to an individual or organization for facilitating a sale or service. It is often calculated as a percentage of the total sale amount. Finally, 'receivable' indicates an amount that is owed to a company by another party. Therefore, accrued commission receivable can be understood as commissions that a business has earned through sales but has not yet received payment for.To illustrate this concept, consider a real estate agency that facilitates property sales. When an agent successfully sells a property, they earn a commission based on the sale price. However, the payment for this commission may not be processed immediately. In this case, the agency would record the commission as accrued commission receivable in their financial statements. This ensures that the revenue is recognized in the period when the sale occurred, rather than when the cash is actually received. By doing so, the agency adheres to the accrual basis of accounting, which provides a more accurate picture of its financial performance.The significance of accurately recording accrued commission receivable cannot be overstated. It impacts the agency's balance sheet and income statement, influencing key financial ratios and overall financial health. For instance, if the agency fails to recognize these accrued commissions, its revenue figures may appear lower than they truly are, leading to misguided decisions by management and stakeholders. Additionally, accurate reporting of accrued commission receivable aids in cash flow forecasting, enabling businesses to plan their finances more effectively.Moreover, companies must ensure that they have robust systems in place to track accrued commission receivable. This involves maintaining detailed records of sales transactions, commissions earned, and the timing of payments. By implementing effective accounting software or systems, organizations can automate the tracking of these receivables, reducing the likelihood of errors and omissions.In conclusion, the term accrued commission receivable encapsulates an essential aspect of financial accounting that reflects the revenues earned from commissions that are yet to be collected. Understanding this term helps businesses maintain accurate financial records, comply with accounting standards, and make informed decisions. As the business landscape continues to evolve, mastering such financial concepts will remain vital for success in any industry.

在金融和会计的世界中，理解各种术语对于有效的管理和报告至关重要。一个这样的术语是应计佣金应收款，它在收入确认过程中发挥着重要作用。要掌握其含义，我们必须首先将其分解为几个组成部分。“应计”一词指的是已经赚取但尚未收到的收入。这在商业交易中很常见，在这些交易中，服务在实际付款之前提供或销售完成。“佣金”通常指的是支付给个人或组织以促进销售或服务的费用。它通常是根据总销售金额的一定百分比计算的。最后，“应收款”表示公司对另一方所欠的金额。因此，应计佣金应收款可以理解为企业通过销售所赚取但尚未收到付款的佣金。为了说明这一概念，考虑一个房地产中介机构，该机构促进物业销售。当代理成功出售一处物业时，他们会根据销售价格赚取佣金。然而，这笔佣金的付款可能不会立即处理。在这种情况下，中介机构将在其财务报表中将佣金记录为应计佣金应收款。这样可以确保收入在销售发生的期间被确认，而不是在实际收到现金时。通过这样做，中介遵循了权责发生制，会计方法提供了更准确的财务表现。准确记录应计佣金应收款的重要性不容小觑。它影响中介的资产负债表和利润表，影响关键财务比率和整体财务健康。例如，如果中介未能确认这些应计佣金，其收入数字可能看起来低于实际水平，从而导致管理层和利益相关者的错误决策。此外，准确报告应计佣金应收款有助于现金流预测，使企业能够更有效地规划其财务。此外，公司必须确保具备强大的系统来跟踪应计佣金应收款。这涉及维护详细的销售交易记录、已赚取的佣金和付款时间。通过实施有效的会计软件或系统，组织可以自动跟踪这些应收款，从而减少错误和遗漏的可能性。总之，应计佣金应收款这一术语涵盖了财务会计的一个重要方面，反映了从尚未收回的佣金中获得的收入。理解这个术语有助于企业保持准确的财务记录，遵守会计标准，并做出明智的决策。随着商业环境的不断发展，掌握这些财务概念将继续对任何行业的成功至关重要。