assessment receivable

简明释义

应收税捐

英英释义

例句

1.It is essential to track assessment receivable to maintain healthy cash flow.

跟踪应收评估款对于保持健康的现金流至关重要。

2.The auditor flagged some discrepancies in the assessment receivable records.

审计员在应收评估款记录中标记了一些不一致之处。

3.Our accounting department is currently reviewing all assessment receivable to ensure accuracy.

我们的会计部门目前正在审核所有应收评估款以确保准确性。

4.The company reported an increase in assessment receivable due to higher property taxes this year.

由于今年财产税增加，公司报告了应收评估款的增长。

5.The city council approved a new ordinance that will affect the assessment receivable for local businesses.

市议会批准了一项新条例，将影响地方企业的应收评估款。

作文

In the realm of finance and accounting, terms can often be complex and carry significant implications for businesses and individuals alike. One such term is assessment receivable, which refers to amounts that are expected to be received as a result of assessments made by a governing body or organization. These assessments can relate to various charges, such as property taxes, fees for services, or other obligations imposed by governmental entities. Understanding assessment receivable is crucial for both financial reporting and cash flow management.When a local government assesses property values, it determines how much tax a property owner must pay. This process results in an assessment receivable for the government, as it anticipates receiving payments from property owners based on these valuations. For property owners, this means they have a legal obligation to pay these assessed amounts, and thus, they should be aware of their financial responsibilities.From an accounting perspective, assessment receivable is recorded as an asset on the balance sheet of the assessing authority. This is because it represents future cash inflows that the entity expects to collect. Properly managing these receivables is essential, as it affects the liquidity and financial health of the organization. If assessments are not collected promptly, it could lead to cash flow issues, impacting the ability of the government to provide services to its constituents.Moreover, understanding assessment receivable also involves recognizing the potential for disputes. Property owners may contest the assessed value of their properties, leading to appeals and adjustments. This uncertainty can affect the timing and amount of cash flows that the government expects to receive. As such, effective communication and transparency in the assessment process are vital to minimize conflicts and ensure timely collections.In addition, the concept of assessment receivable extends beyond just property taxes. It can also apply to various service fees, such as water or sewage charges, where municipalities assess fees based on usage or property size. Understanding these assessments helps residents manage their budgets effectively and ensures that they are prepared for any financial obligations that may arise.In summary, assessment receivable is a fundamental concept in the field of finance, particularly within governmental accounting. It represents expected revenue from assessments made by authorities, impacting both the financial statements of these entities and the obligations of taxpayers. By grasping the nuances of assessment receivable, individuals and organizations can better navigate their financial responsibilities and contribute to more effective governance. Ultimately, knowledge of this term aids in fostering a more informed citizenry and enhances the overall efficiency of public finance management.

在金融和会计领域，术语往往复杂且对企业和个人具有重要意义。其中一个术语是应收评估款，它指的是由于政府机构或组织的评估而预计收到的款项。这些评估可能与各种费用有关，例如财产税、服务费或其他由政府实体施加的义务。理解应收评估款对于财务报告和现金流管理至关重要。当地方政府评估财产价值时，它会确定财产所有者必须支付的税额。这个过程导致政府产生应收评估款，因为它预期从财产所有者那里收到基于这些评估的付款。对于财产所有者来说，这意味着他们有法律义务支付这些评估金额，因此，他们应该意识到自己的财务责任。从会计的角度来看，应收评估款作为资产记录在评估机构的资产负债表上。这是因为它代表了该实体预期收取的未来现金流入。妥善管理这些应收款项至关重要，因为这影响着组织的流动性和财务健康。如果未能及时收回评估款，可能会导致现金流问题，从而影响政府为其居民提供服务的能力。此外，理解应收评估款还涉及到识别争议的潜力。财产所有者可能会对其财产的评估价值提出异议，导致上诉和调整。这种不确定性可能会影响政府预期收到的现金流的时间和金额。因此，在评估过程中有效的沟通和透明度至关重要，以最大限度地减少冲突并确保及时收款。此外，应收评估款的概念不仅仅适用于财产税。它也可以应用于各种服务费用，例如水费或污水处理费，市政当局根据使用情况或财产大小进行评估费用。理解这些评估有助于居民有效管理预算，并确保他们为可能出现的任何财务义务做好准备。总之，应收评估款是金融领域，特别是政府会计中一个基本概念。它代表了来自当局评估的预期收入，影响这些实体的财务报表和纳税人的义务。通过掌握应收评估款的细微差别，个人和组织能够更好地应对财务责任，并促进更有效的治理。最终，了解这个术语有助于培养更有信息的公民，并提高公共财政管理的整体效率。