appropriation encumbrance

简明释义

支出保留额

英英释义

例句

1.The city council approved an additional budget to cover the appropriation encumbrance 拨款负担 for the new park development.

市议会批准了一项额外预算，以覆盖新公园开发的appropriation encumbrance 拨款负担。

2.The finance department reported a significant appropriation encumbrance 拨款负担 due to unexpected costs in the last quarter.

财务部门报告称，由于上个季度的意外费用，出现了显著的appropriation encumbrance 拨款负担。

3.To manage the appropriation encumbrance 拨款负担, we will need to prioritize our spending for the upcoming fiscal year.

为了管理appropriation encumbrance 拨款负担，我们需要优先考虑即将到来的财政年度的支出。

4.The audit revealed several instances of mismanagement related to appropriation encumbrance 拨款负担 within various departments.

审计揭示了各部门与appropriation encumbrance 拨款负担相关的几起管理不善的情况。

5.Before proceeding with the construction, we need to assess the appropriation encumbrance 拨款负担 that has been allocated for this project.

在进行建设之前，我们需要评估为该项目分配的appropriation encumbrance 拨款负担。

作文

In the realm of finance and budgeting, understanding various terms is crucial for both individuals and organizations. One such term that often arises in discussions about public finance is appropriation encumbrance. This phrase refers to a commitment made by an organization to allocate funds for a specific purpose while ensuring that those funds are reserved for future expenditures. The concept of appropriation encumbrance is particularly significant in government accounting, where it helps maintain fiscal responsibility and transparency. When a government entity sets aside money for a project, such as building a new school or road, it creates an appropriation encumbrance to indicate that these funds are earmarked and cannot be used for other expenses. This process not only aids in effective budget management but also provides a clear record of financial commitments, which can be crucial for audits and public accountability.To illustrate the importance of appropriation encumbrance, consider a hypothetical scenario where a city council decides to renovate a community park. The council may allocate $500,000 for this project, creating an appropriation encumbrance to ensure that the funds are set aside specifically for the park renovation. By doing so, they prevent the funds from being diverted to unrelated expenses, such as emergency repairs on city infrastructure. This practice promotes responsible governance and assures taxpayers that their money is being used effectively.Moreover, appropriation encumbrance plays a vital role in cash flow management. By reserving funds for specific projects, organizations can better predict their financial needs and avoid overspending. This aspect is particularly important for governments that often operate under tight budgets and must prioritize spending based on community needs. For instance, if the park renovation is delayed due to unforeseen circumstances, the city can carry over the appropriation encumbrance to the next fiscal year, ensuring that the funds remain available for the intended purpose.However, it is essential to understand that appropriation encumbrance is not the same as actual expenditure. While it signifies a commitment to spend, the funds have not yet been disbursed. This distinction is crucial for accurate financial reporting and analysis. Organizations must keep track of both encumbrances and actual expenditures to maintain a clear picture of their financial health.In conclusion, the term appropriation encumbrance encapsulates a fundamental principle of financial management within public sector entities. It ensures that funds are allocated responsibly, promotes transparency, and aids in effective budgetary control. As individuals and organizations navigate the complexities of financial planning, grasping concepts like appropriation encumbrance becomes increasingly important. It not only enhances our understanding of fiscal responsibility but also empowers us to make informed decisions regarding resource allocation and expenditure management.

在财务和预算的领域，理解各种术语对个人和组织都至关重要。其中一个常常出现在公共财政讨论中的术语是拨款负担。这个短语指的是组织为特定目的分配资金的承诺，同时确保这些资金被保留用于未来的支出。拨款负担的概念在政府会计中尤为重要，因为它有助于维护财政责任和透明度。当一个政府实体为某个项目（例如建造新学校或道路）预留资金时，它会创建一个拨款负担，以表明这些资金是专门划拨的，不能用于其他支出。这个过程不仅有助于有效的预算管理，还提供了财务承诺的清晰记录，这对于审计和公众问责制至关重要。为了说明拨款负担的重要性，考虑一个假设场景：市议会决定翻新一个社区公园。市议会可能会为这个项目分配50万美元，创建一个拨款负担，以确保这些资金专门用于公园翻新。通过这样做，他们防止资金被挪用到无关的支出上，例如城市基础设施的紧急修理。这个做法促进了负责任的治理，并向纳税人保证他们的钱被有效使用。此外，拨款负担在现金流管理中也发挥着重要作用。通过为特定项目保留资金，组织可以更好地预测其财务需求，避免超支。这一点对于经常在紧张预算下运作的政府尤其重要，因为他们必须根据社区需求优先考虑支出。例如，如果由于不可预见的情况导致公园翻新延迟，城市可以将拨款负担转移到下一个财政年度，确保资金仍然可用于预定目的。然而，了解拨款负担并不等同于实际支出是至关重要的。虽然它表示了支出的承诺，但资金尚未被发放。这个区别对于准确的财务报告和分析至关重要。组织必须同时跟踪负担和实际支出，以保持其财务健康的清晰图景。总之，术语拨款负担概括了公共部门实体财务管理的基本原则。它确保资金的负责任分配，促进透明度，并有助于有效的预算控制。随着个人和组织应对财务规划的复杂性，掌握像拨款负担这样的概念变得越来越重要。它不仅增强了我们对财政责任的理解，还使我们能够在资源分配和支出管理方面做出明智的决策。