accrued assets

简明释义

1. 应计资产; 2. 应收未收资产;

英英释义

例句

1.The accountant explained how accrued assets can impact the overall profitability of the business.

会计解释了应计资产如何影响企业的整体盈利能力。

2.As part of the audit, we need to verify all accrued assets to ensure they are accurately recorded.

作为审计的一部分，我们需要核实所有的应计资产，以确保它们被准确记录。

3.Investors are particularly interested in the accrued assets on the balance sheet as they reflect future cash flows.

投资者特别关注资产负债表上的应计资产，因为它们反映了未来的现金流。

4.Our financial statement shows that accrued assets have increased due to higher sales and receivables.

我们的财务报表显示，由于销售和应收账款增加，应计资产有所增加。

5.The company reported an increase in accrued assets for the fiscal year, indicating improved financial health.

该公司报告了财年内应计资产的增加，表明财务状况改善。

作文

In the world of finance and accounting, understanding various terms is crucial for both professionals and students. One such term that often comes up in discussions about financial statements and asset management is accrued assets. These are assets that have been recognized on the balance sheet but have not yet been received in cash or other forms. Essentially, accrued assets represent income that has been earned but not yet collected, making them an important aspect of accrual accounting. Accrual accounting is a method that recognizes revenues and expenses when they are incurred, regardless of when cash transactions occur. This approach provides a more accurate picture of a company’s financial health. For instance, if a company provides services in December but does not receive payment until January, the revenue would still be recorded in December as an accrued asset. This practice ensures that financial statements reflect all economic activities within a given period, allowing stakeholders to make informed decisions based on comprehensive data.The concept of accrued assets can be particularly significant for businesses that deal with long-term contracts or projects that extend over multiple accounting periods. For example, a construction company may recognize revenue from a project as it progresses, even if the payments from the client are scheduled for later dates. By doing so, the company can better manage its cash flow and provide a clearer picture of its operational performance.Moreover, accrued assets can also include items such as interest receivable or rent receivable. These are amounts that a company expects to receive in the future based on agreements made in the past. Tracking these assets is essential for maintaining accurate financial records and ensuring that the company is aware of its expected income.Understanding accrued assets is not only important for accountants but also for investors and business owners. Investors often look at a company's balance sheet to assess its financial health, and accrued assets play a critical role in this evaluation. A higher level of accrued assets might indicate that a company is generating revenue effectively, but it could also raise concerns about cash flow if those assets are not converted into cash in a timely manner.In summary, accrued assets are a vital component of accrual accounting that reflects income earned but not yet received. They provide a clearer picture of a company's financial situation and are essential for accurate financial reporting. Understanding how to manage and report these assets can significantly impact a company's financial strategies and overall success. As businesses continue to navigate complex financial landscapes, the importance of grasping concepts like accrued assets cannot be overstated. It is a fundamental building block for anyone looking to excel in the field of finance and accounting.

在金融和会计的世界中，理解各种术语对专业人士和学生来说至关重要。其中一个常常出现在财务报表和资产管理讨论中的术语是应计资产。这些是已在资产负债表上确认但尚未以现金或其他形式收到的资产。基本上，应计资产代表已赚取但尚未收取的收入，因此它们是权责发生制会计的重要方面。权责发生制会计是一种在发生时确认收入和费用的方法，而不管现金交易何时发生。这种方法提供了公司财务健康状况的更准确图景。例如，如果一家公司在12月提供服务，但直到1月才收到付款，则收入仍会在12月记录为应计资产。这种做法确保财务报表反映特定期间内所有经济活动，使利益相关者能够根据全面的数据做出明智的决策。应计资产的概念对于处理长期合同或跨多个会计期间的项目的企业尤为重要。例如，一家建筑公司可能会在项目进行过程中确认收入，即使客户的付款安排在之后。通过这样做，公司可以更好地管理现金流，并提供更清晰的运营绩效图景。此外，应计资产还可以包括应收利息或应收租金等项目。这些是公司根据过去达成的协议预期将在未来收到的金额。跟踪这些资产对于保持准确的财务记录和确保公司意识到其预期收入至关重要。理解应计资产不仅对会计师重要，对投资者和企业主也是如此。投资者通常会查看公司的资产负债表以评估其财务健康状况，而应计资产在这一评估中发挥着关键作用。较高水平的应计资产可能表明公司有效产生收入，但如果这些资产未能及时转化为现金，也可能引发对现金流的担忧。总之，应计资产是权责发生制会计的一个重要组成部分，反映了已赚取但尚未收到的收入。它们提供了公司财务状况的更清晰图景，并对准确的财务报告至关重要。理解如何管理和报告这些资产可以显著影响公司的财务战略和整体成功。随着企业继续在复杂的金融环境中航行，掌握像应计资产这样的概念的重要性不容小觑。它是任何希望在金融和会计领域中脱颖而出的人的基本构建块。