accrual basis

简明释义

1. 应计制; 2. 权责发生制;

英英释义

例句

1.Using an accrual basis allows businesses to better match income and expenses in the same period.

使用权责发生制使企业能够更好地将收入和费用匹配在同一期间。

2.Under the accrual basis, a sale is recorded even if the cash has not yet been received.

在权责发生制下，即使尚未收到现金，销售也会被记录。

3.A business that uses an accrual basis must account for accounts receivable and payable.

采用权责发生制的企业必须考虑应收账款和应付账款。

4.Many accountants prefer the accrual basis because it provides a more accurate picture of a company's financial health.

许多会计师更喜欢权责发生制，因为它提供了公司财务状况的更准确图景。

5.The company prepares its financial statements on an accrual basis, meaning it records revenues when earned and expenses when incurred.

该公司按权责发生制编制财务报表，这意味着它在收入产生时确认收入，在费用发生时确认费用。

作文

In the world of accounting, various methods are used to record financial transactions. One of the most widely adopted methods is the accrual basis accounting. This method recognizes revenue and expenses when they are incurred, regardless of when cash is actually exchanged. The fundamental principle behind the accrual basis is that it provides a more accurate picture of a company's financial health over a given period. For instance, if a company delivers goods or services in December but doesn’t receive payment until January, under the accrual basis, the revenue would still be recorded in December. This allows businesses to match income with the expenses incurred to generate that income within the same accounting period.The accrual basis is particularly beneficial for larger businesses or those that carry inventory, as it helps in understanding the true performance of the business. It allows stakeholders to see not just the cash flow but also the obligations and resources available to the company at any given time. For example, if a company has significant accounts receivable, it indicates that it is generating sales, even if those sales have not yet been converted to cash. This aspect of the accrual basis can be crucial for investors and creditors who want to assess the company’s future cash flows and overall stability.However, while the accrual basis offers many advantages, it can also introduce complexity into financial reporting. Companies must maintain detailed records of all transactions, which can be time-consuming and require sophisticated accounting systems. Furthermore, because the accrual basis does not reflect cash flow directly, it can sometimes give a misleading picture of a company's liquidity. A business might show a profit on paper while struggling to pay its bills due to cash flow issues.Another important consideration is the regulatory environment. Many countries require companies to use the accrual basis for their financial statements, especially publicly traded companies. This requirement aims to ensure transparency and comparability between different organizations. By using the accrual basis, companies provide a consistent framework for stakeholders to analyze financial performance.In contrast to the accrual basis, there is another method known as cash basis accounting. This method records revenues and expenses only when cash is exchanged. While cash basis accounting is simpler and may be suitable for small businesses or sole proprietors, it lacks the depth of insight provided by the accrual basis. Consequently, many businesses eventually transition to the accrual basis as they grow and their financial situations become more complex.In conclusion, understanding the accrual basis is essential for anyone involved in finance or accounting. It offers a comprehensive view of a company's financial activities, allowing for better decision-making and strategic planning. While it may come with challenges, the benefits of adopting the accrual basis far outweigh the drawbacks, making it a preferred choice for many organizations worldwide.

在会计的世界中，使用各种方法来记录财务交易。其中，最广泛采用的方法之一是权责发生制会计。这种方法在费用和收入发生时就会确认，而不管现金何时实际交换。权责发生制背后的基本原则是，它提供了一个公司在特定时期内财务健康状况的更准确的图景。例如，如果一家公司在12月交付货物或服务，但直到1月才收到付款，根据权责发生制，收入仍将在12月记录。这允许企业在同一会计期间内将收入与产生该收入所需的费用进行匹配。权责发生制对于较大的企业或那些持有库存的企业特别有利，因为它有助于理解企业的真实表现。它使利益相关者能够看到不仅仅是现金流，还有公司在任何给定时间的义务和资源。例如，如果一家公司有大量应收账款，这表明它正在产生销售，即使这些销售尚未转化为现金。权责发生制的这一方面对希望评估公司未来现金流和整体稳定性的投资者和债权人至关重要。然而，虽然权责发生制提供了许多优势，但它也可能为财务报告引入复杂性。公司必须保持所有交易的详细记录，这可能耗时且需要复杂的会计系统。此外，由于权责发生制并不直接反映现金流，因此有时可能会给公司的流动性带来误导性的印象。一家企业可能在账面上显示盈利，但由于现金流问题而难以支付账单。另一个重要的考虑因素是监管环境。许多国家要求公司使用权责发生制进行财务报表，尤其是上市公司。这一要求旨在确保不同组织之间的透明度和可比性。通过使用权责发生制，公司为利益相关者提供了一种一致的框架，以分析财务表现。与权责发生制相对的是另一种方法，即现金基础会计。这种方法仅在现金交换时记录收入和费用。虽然现金基础会计更简单，可能适合小型企业或个体经营者，但它缺乏权责发生制所提供的深度洞察。因此，许多企业最终会随着成长而转向权责发生制，因为他们的财务状况变得更加复杂。总之，理解权责发生制对任何参与财务或会计的人来说都是必不可少的。它提供了公司财务活动的全面视图，从而允许更好的决策和战略规划。尽管它可能带来挑战，但采用权责发生制的好处远远超过缺点，使其成为全球许多组织的首选。