accrued taxes

简明释义

应计税款

英英释义

例句

1.Before finalizing the budget, the accountant calculated the accrued taxes (应计税款) for the upcoming quarter.

在最终确定预算之前，会计师计算了即将到来的季度的accrued taxes (应计税款)。

2.The tax advisor recommended setting aside funds to cover accrued taxes (应计税款) before the deadline.

税务顾问建议在截止日期之前预留资金来支付accrued taxes (应计税款)。

3.During the audit, the firm discovered discrepancies in the reported accrued taxes (应计税款).

在审计过程中，该公司发现报告的accrued taxes (应计税款) 存在差异。

4.Investors should be aware of any accrued taxes (应计税款) that may impact the company's cash flow.

投资者应注意可能影响公司现金流的任何accrued taxes (应计税款)。

5.The company reported its financials, including the amount of accrued taxes (应计税款) owed at the end of the fiscal year.

公司报告了其财务状况，包括在财政年度末所欠的accrued taxes (应计税款) 的金额。

作文

Understanding financial terms is crucial for anyone involved in business or personal finance. One such term that often comes up in discussions about financial reporting and tax obligations is accrued taxes. These are taxes that a company has incurred but has not yet paid. In simpler terms, accrued taxes (应计税款) represent a liability on the balance sheet, indicating that the company owes money to the government for taxes that have accumulated over time. When a business operates, it generates revenue and incurs various expenses, including taxes. However, the timing of when these taxes are paid can vary. For example, a company may earn income in one accounting period but may not be required to pay the corresponding taxes until the following period. This creates a situation where taxes are owed but not yet settled. This is where the concept of accrued taxes becomes significant. In practice, businesses must account for accrued taxes to ensure that their financial statements accurately reflect their liabilities. This is especially important for maintaining transparency and compliance with accounting standards. When preparing financial statements, companies will typically record accrued taxes as a current liability on their balance sheet, which helps stakeholders understand the company's financial position. The calculation of accrued taxes can vary depending on the jurisdiction and the specific tax laws that apply. Companies must be diligent in estimating their tax liabilities accurately to avoid underreporting or overreporting their obligations. This estimation process often involves analyzing revenue, expenses, and applicable tax rates to arrive at an appropriate figure. Once the actual tax payment is made, the accrued taxes liability is reduced accordingly. It is also important for businesses to monitor their accrued taxes closely, as failure to manage these liabilities can lead to penalties and interest charges from tax authorities. By keeping track of these obligations, companies can better plan their cash flow and ensure they have sufficient funds available when tax payments are due. Moreover, understanding accrued taxes is not only beneficial for businesses but also for individuals who may have similar tax obligations. For instance, freelancers and self-employed individuals often face situations where they owe taxes on income received throughout the year but do not pay them until tax season. Recognizing this concept can help individuals budget more effectively and avoid surprises when tax payments are due. In summary, accrued taxes (应计税款) are an essential aspect of financial management for both businesses and individuals. They represent the taxes that have been incurred but not yet paid, creating a liability that must be managed carefully. By understanding how to account for accrued taxes and the implications of these obligations, stakeholders can make informed financial decisions and maintain compliance with tax regulations. Whether in a corporate setting or personal finance, grasping the nuances of accrued taxes is vital for financial health and stability.

理解财务术语对于任何参与商业或个人财务的人来说都是至关重要的。在关于财务报告和税务义务的讨论中，常常会提到一个术语：accrued taxes。这些是公司已经产生但尚未支付的税款。简单来说，accrued taxes（应计税款）代表了资产负债表上的一项负债，表明公司因时间的推移而欠政府的税款。 当企业运营时，会产生收入并承担各种费用，包括税款。然而，这些税款的支付时间可能会有所不同。例如，一家公司可能在一个会计期间内赚取收入，但可能要等到下一个期间才需要支付相应的税款。这就创造了一种情况，即欠税但尚未结清。这就是accrued taxes概念的重要性所在。 在实践中，企业必须对accrued taxes进行会计处理，以确保其财务报表准确反映其负债。这对于保持透明度和遵守会计标准尤其重要。在准备财务报表时，公司通常会将accrued taxes记录为资产负债表上的流动负债，这有助于利益相关者理解公司的财务状况。 accrued taxes的计算可能因管辖区和适用的具体税法而异。公司必须认真估算其税务负债，以避免低报或高报其义务。这一估算过程通常涉及分析收入、费用和适用的税率，以得出合适的数字。一旦实际税款支付完成，accrued taxes负债将相应减少。 此外，企业还必须密切关注其accrued taxes，因为未能管理这些负债可能导致税务机关的罚款和利息费用。通过跟踪这些义务，公司可以更好地规划现金流，并确保在税款到期时有足够的资金可用。 此外，理解accrued taxes不仅对企业有益，对可能有类似税务义务的个人也同样重要。例如，自由职业者和个体经营者常常面临这样的情况，他们对全年收入欠税，但直到报税季节才支付这些税款。认识到这一概念可以帮助个人更有效地制定预算，并避免在税款到期时出现意外。 总之，accrued taxes（应计税款）是企业和个人财务管理的重要组成部分。它们代表了已经产生但尚未支付的税款，形成了必须谨慎管理的负债。通过了解如何对accrued taxes进行会计处理及这些义务的影响，利益相关者可以做出明智的财务决策，并遵守税收法规。无论是在企业环境中还是个人财务中，掌握accrued taxes的细微差别对于财务健康和稳定至关重要。