provision accounts

简明释义

备抵账户

英英释义

例句

1.The accountant explained how to calculate the provision accounts 准备账户 for future expenses.

会计师解释了如何计算未来支出的准备账户。

2.To ensure accurate budgeting, we should regularly update our provision accounts 准备账户.

为了确保预算的准确性，我们应该定期更新我们的准备账户。

3.It's essential to maintain accurate records of all provision accounts 准备账户 to avoid financial issues.

维护所有准备账户的准确记录至关重要，以避免财务问题。

4.During the audit, the auditors found discrepancies in the provision accounts 准备账户 that needed correction.

在审计过程中，审计员发现需要更正的准备账户中的差异。

5.The finance department needs to review the provision accounts 准备账户 at the end of the fiscal year.

财务部门需要在财政年度结束时审查准备账户。

作文

In the realm of finance and accounting, the term provision accounts refers to the accounts that are created to set aside funds for potential future liabilities. These accounts are essential for businesses and organizations to ensure they are prepared for unforeseen expenses or obligations that may arise in the future. For instance, a company might establish a provision account for warranties on products sold, ensuring that they have sufficient funds allocated to cover any claims that may occur during the warranty period.Provision accounts serve several critical purposes in financial management. Firstly, they help in accurately reflecting the financial position of a business. By recognizing potential liabilities through provision accounts, companies can present a more realistic view of their financial health. This practice not only aids in compliance with accounting standards but also enhances transparency for stakeholders, including investors and creditors.Moreover, provision accounts contribute to better cash flow management. By anticipating future expenses, businesses can make informed decisions about their spending and investment strategies. For example, if a company knows it will need to pay out warranty claims, it can plan its cash flow accordingly, ensuring that it has enough liquidity to meet these obligations without jeopardizing its operational capabilities.Another important aspect of provision accounts is their role in risk management. By setting aside funds for potential liabilities, businesses can mitigate the impact of unexpected financial burdens. This proactive approach allows companies to navigate uncertainties with greater confidence, as they have resources earmarked for specific risks. For instance, a construction firm may create a provision account for potential legal claims arising from project disputes, thereby safeguarding its financial stability.However, it is crucial for businesses to regularly review and adjust their provision accounts. As circumstances change, so too should the amounts set aside for various provisions. Companies must assess their liabilities periodically, ensuring that their provisions remain adequate and relevant. Failure to do so could lead to either over-provisioning, which ties up capital unnecessarily, or under-provisioning, which could result in cash flow problems when the liabilities materialize.In summary, provision accounts are vital tools in financial management that allow businesses to prepare for future liabilities, enhance transparency, and manage risks effectively. By understanding and utilizing these accounts, organizations can maintain a strong financial position and navigate the complexities of the business environment with greater assurance. As such, the concept of provision accounts is not merely an accounting practice; it is an integral part of strategic financial planning that can significantly impact a company's long-term success.

在金融和会计领域，短语provision accounts指的是为未来潜在负债预留资金而设立的账户。这些账户对于企业和组织至关重要，以确保它们为未来可能出现的意外支出或义务做好准备。例如，一家公司可能会为所售产品的保修建立一个provision account，以确保他们有足够的资金来支付在保修期内可能发生的索赔。Provision accounts在财务管理中发挥着几个关键作用。首先，它们有助于准确反映企业的财务状况。通过通过provision accounts确认潜在负债，公司可以呈现出更真实的财务健康状况。这一做法不仅有助于遵守会计标准，还增强了对利益相关者（包括投资者和债权人）的透明度。此外，provision accounts有助于更好的现金流管理。通过预测未来支出，企业可以就其支出和投资策略做出明智的决策。例如，如果一家公司知道它需要支付保修索赔，它可以相应地规划其现金流，确保它有足够的流动性来满足这些义务，而不会危及其运营能力。Provision accounts的另一个重要方面是它们在风险管理中的作用。通过为潜在负债预留资金，企业可以减轻意外财务负担的影响。这种主动的做法使公司能够以更大的信心应对不确定性，因为它们为特定风险预留了资源。例如，一家建筑公司可能会为因项目争议而产生的潜在法律索赔创建一个provision account，从而保护其财务稳定性。然而，企业定期审查和调整其provision accounts至关重要。随着情况的变化，预留给各种准备金的金额也应相应调整。公司必须定期评估其负债，确保其准备金保持充足和相关。不这样做可能导致过度准备，造成不必要的资本占用，或者准备不足，当负债出现时可能导致现金流问题。总之，provision accounts是财务管理中不可或缺的工具，使企业能够为未来的负债做好准备，增强透明度，并有效管理风险。通过理解和利用这些账户，组织可以维持强大的财务状况，并更好地应对商业环境的复杂性。因此，provision accounts的概念不仅仅是一种会计实践；它是战略财务规划的一个重要组成部分，可以显著影响公司的长期成功。