deferred account

简明释义

递延帐户

英英释义

例句

1.After reviewing his finances, John opened a deferred account to save for his retirement.

在审查了他的财务状况后，约翰开设了一个递延账户来为退休储蓄。

2.Investors often use a deferred account to postpone taxes on their investment gains.

投资者通常使用递延账户来推迟对其投资收益的税收。

3.Many businesses utilize a deferred account to hold funds that will be needed in the future.

许多企业利用递延账户来保存未来需要的资金。

4.The accountant recommended transferring profits into a deferred account to take advantage of lower tax rates.

会计师建议将利润转入递延账户以利用较低的税率。

5.The company decided to move some of its earnings into a deferred account to manage tax liabilities more effectively.

公司决定将部分收益转入递延账户以更有效地管理税务负担。

作文

In the world of finance and accounting, various terms and concepts are essential for understanding how money is managed and reported. One such term is deferred account, which plays a crucial role in the accounting processes of many businesses. A deferred account refers to an account that records revenue or expenses that have been recognized but not yet realized in cash. This means that the transaction has occurred, but the actual cash flow will happen at a later date. Understanding this concept is vital for both businesses and individuals as it helps in accurate financial reporting and planning.To elaborate further, let’s consider an example. Imagine a company that provides consulting services and receives payment in advance for services that will be rendered in the future. In this scenario, the company would record the cash received as a liability in a deferred account until the services are actually performed. Once the services are delivered, the company can then recognize the revenue by moving the amount from the deferred account to the revenue account. This practice ensures that the company’s financial statements reflect true performance and comply with the accrual basis of accounting.The significance of deferred accounts extends beyond just proper accounting practices; it also impacts tax obligations. For instance, if a business recognizes income too early, it may face higher tax liabilities than necessary. By using a deferred account, businesses can manage when income is recognized, thus optimizing their tax situation. This careful management of income recognition is especially important for companies that operate on tight profit margins or those that rely heavily on seasonal sales.Moreover, deferred accounts can also apply to expenses. For example, if a company pays for an insurance policy that covers a year in advance, the payment would initially be recorded in a deferred account. As each month passes, a portion of that expense will be recognized, ensuring that the financial statements accurately reflect the company’s financial position over time.In summary, mastering the concept of deferred accounts is crucial for anyone involved in finance or accounting. It not only aids in maintaining accurate financial records but also assists in strategic planning and tax management. By understanding how to properly utilize deferred accounts, businesses can ensure that they present a clear and truthful picture of their financial health. This understanding ultimately contributes to better decision-making and financial stability in the long run. Therefore, whether you are a student learning about accounting principles or a professional working in finance, grasping the implications of deferred accounts will undoubtedly enhance your financial literacy and effectiveness in managing financial resources.

在金融和会计的世界中，各种术语和概念对于理解资金的管理和报告至关重要。其中一个术语是递延账户，它在许多企业的会计过程中发挥着关键作用。递延账户是指记录已确认但尚未实现现金的收入或支出的账户。这意味着交易已经发生，但实际的现金流将在稍后日期发生。理解这一概念对企业和个人都至关重要，因为它有助于准确的财务报告和规划。进一步阐述，让我们考虑一个例子。想象一家提供咨询服务的公司，并提前收到未来将要提供的服务的付款。在这种情况下，公司将收到的现金记录为递延账户中的负债，直到实际提供服务。一旦服务交付，公司就可以通过将该金额从递延账户转入收入账户来确认收入。这种做法确保公司的财务报表反映真实的业绩，并遵循权责发生制会计原则。递延账户的重要性不仅限于正确的会计实践；它还影响税务义务。例如，如果企业过早确认收入，可能会面临比必要的更高税负。通过使用递延账户，企业可以管理收入确认的时间，从而优化其税务状况。这种对收入确认的谨慎管理对于那些利润微薄或高度依赖季节性销售的公司尤为重要。此外，递延账户也可以应用于费用。例如，如果一家公司为覆盖一年期的保险政策提前支付费用，该付款最初将记录在递延账户中。随着每个月的推移，该费用的一部分将被确认，从而确保财务报表准确反映公司的财务状况。总之，掌握递延账户的概念对任何参与财务或会计的人来说都是至关重要的。它不仅有助于保持准确的财务记录，还有助于战略规划和税务管理。通过理解如何正确利用递延账户，企业可以确保呈现出清晰和真实的财务健康状况。这种理解最终有助于更好的决策和长期的财务稳定。因此，无论你是学习会计原则的学生，还是在金融领域工作的专业人士，掌握递延账户的含义无疑会提升你的财务素养和管理财务资源的有效性。