accrued-expenditure basis

简明释义

应计支出制

英英释义

例句

1.The accrued-expenditure basis is essential for understanding cash flow in a business.

应计支出基础对于理解企业的现金流至关重要。

2.Using an accrued-expenditure basis allows for a more accurate representation of the company's financial health.

使用应计支出基础可以更准确地反映公司的财务状况。

3.The company prepares its financial statements on an accrued-expenditure basis, meaning expenses are recorded when incurred, not when paid.

公司按照应计支出基础编制财务报表，这意味着费用在发生时记录，而不是在支付时记录。

4.During the audit, the accountant confirmed that all transactions were recorded on an accrued-expenditure basis.

在审计过程中，会计确认所有交易都是按照应计支出基础记录的。

5.Our budgeting process is based on an accrued-expenditure basis to ensure we account for all liabilities.

我们的预算过程基于应计支出基础，以确保我们核算所有负债。

作文

In the world of finance and accounting, understanding different methods of recognizing expenses is crucial for accurate reporting. One such method is known as the accrued-expenditure basis, which plays a significant role in how businesses manage their financial statements. This approach allows companies to record expenses when they are incurred, rather than when they are paid. This means that even if a company has not yet disbursed cash for a service or product, it can still recognize the expense on its financial records at the time the obligation arises. For example, if a company receives a utility bill for services rendered in March but does not pay it until April, under the accrued-expenditure basis, the expense would be recorded in March. This method aligns with the accrual accounting principle, which emphasizes matching revenues with the expenses incurred to generate those revenues. By using the accrued-expenditure basis, businesses can provide a more accurate picture of their financial health. It ensures that all liabilities and expenses are accounted for in the period they occur, thus reflecting the true economic activity of the business. This is particularly important for stakeholders such as investors and creditors who rely on financial statements to make informed decisions.Moreover, adopting the accrued-expenditure basis can enhance a company's financial analysis and forecasting capabilities. By recognizing expenses as they are incurred, management can better assess operational efficiency and cost control measures. This proactive approach can lead to improved budgeting processes and strategic planning, allowing businesses to allocate resources more effectively.However, it is essential to note that while the accrued-expenditure basis offers several advantages, it also comes with challenges. For instance, it requires diligent tracking of expenses and obligations, which can be resource-intensive. Companies must maintain accurate records to ensure that no expenses are overlooked, which could lead to misstatements in financial reports. Additionally, businesses must be cautious about estimating expenses that have not yet been invoiced, as overestimating can distort the financial picture.In conclusion, the accrued-expenditure basis is a fundamental concept in accounting that allows businesses to accurately reflect their financial activities by recognizing expenses when they are incurred. This method not only aligns with the accrual accounting principles but also aids in better financial management and decision-making. While it presents certain challenges, the benefits of using this approach far outweigh the drawbacks, making it an essential practice for companies aiming for transparency and accuracy in their financial reporting.

在金融和会计领域，理解不同的费用确认方法对于准确报告至关重要。其中一种方法被称为应计支出基础，它在企业管理财务报表方面发挥着重要作用。这种方法允许公司在发生费用时记录费用，而不是在支付时记录。这意味着即使公司尚未为服务或产品支付现金，它仍然可以在义务产生时在财务记录中确认费用。例如，如果一家公司收到三月份提供服务的水电费账单，但直到四月份才付款，根据应计支出基础，费用将在三月份记录。这种方法与权责发生制会计原则一致，该原则强调将收入与产生这些收入的费用进行匹配。通过使用应计支出基础，企业能够提供更准确的财务健康状况。这确保所有负债和费用在发生的期间内得到记录，从而反映出企业的真实经济活动。这对于依赖财务报表做出明智决策的利益相关者，如投资者和债权人，尤其重要。此外，采用应计支出基础可以增强公司的财务分析和预测能力。通过在发生时确认费用，管理层可以更好地评估运营效率和成本控制措施。这种积极主动的方法可以改善预算流程和战略规划，使企业能够更有效地分配资源。然而，必须注意的是，虽然应计支出基础提供了若干优势，但也带来了挑战。例如，它需要对费用和义务进行勤勉的跟踪，这可能会消耗资源。公司必须保持准确的记录，以确保没有费用被忽视，否则可能导致财务报告中的错误陈述。此外，企业必须小心估算尚未开具发票的费用，因为过高的估算可能会扭曲财务状况。总之，应计支出基础是会计中的一个基本概念，它允许企业通过在费用发生时确认费用来准确反映其财务活动。这种方法不仅与权责发生制会计原则一致，而且有助于更好的财务管理和决策。尽管它存在某些挑战，但使用这种方法的好处远远超过缺点，使其成为寻求透明度和准确性的企业财务报告的重要实践。