accrued royalty

简明释义

已产出油矿区;

英英释义

例句

1.The accountant calculated the accrued royalty 应计版税 for all authors at the end of the fiscal year.

会计在财年末计算了所有作者的应计版税。

2.The author received a payment for the accrued royalty 应计版税 from the publisher last month.

作者上个月收到了来自出版社的应计版税的付款。

3.She was surprised to find out her accrued royalty 应计版税 was much higher than expected.

她惊讶地发现她的应计版税远高于预期。

4.As part of the contract, the musician will receive accrued royalty 应计版税 payments quarterly.

根据合同，音乐家将每季度收到应计版税的付款。

5.The film studio reported an increase in accrued royalty 应计版税 due to higher ticket sales.

电影制片厂报告由于票房收入增加，应计版税有所增加。

作文

In the world of business and finance, understanding various terms is crucial for effective management and strategic planning. One such term that often arises in discussions about intellectual property and licensing agreements is accrued royalty. This concept refers to the amount of money that is owed to a rights holder for the use of their intellectual property, such as patents, copyrights, or trademarks, which has been earned but not yet paid out. The importance of comprehending accrued royalty cannot be overstated, especially for businesses that rely on creative works or inventions for their revenue streams.To illustrate the significance of accrued royalty, consider a musician who signs a contract with a record label. Under this agreement, the musician earns royalties every time their music is played on the radio, streamed online, or sold in stores. These royalties accumulate over time, resulting in an accrued royalty amount that the record label eventually owes to the musician. However, the payment may not occur immediately; it could take months or even years for the artist to receive their due. This delay can create cash flow challenges for musicians, especially emerging artists who depend on timely payments to sustain their careers.Similarly, authors and publishers deal with accrued royalty in the book industry. When a book is sold, the author earns a percentage of the sale price as royalties. If a publisher sells thousands of copies, the total royalties can accumulate significantly. However, the payment to the author might not be processed until the end of a reporting period, leading to a situation where the author has earned money that they have yet to receive. Understanding this concept helps authors plan their finances and manage their expectations regarding income.Furthermore, businesses that license technology or software must also pay attention to accrued royalty. For instance, a tech company that licenses its software to other firms will earn royalties based on the usage of that software. As the clients utilize the software, the royalties accrue, creating a liability for the tech company that needs to be accounted for in their financial statements. Properly tracking accrued royalty ensures that the company maintains accurate records and fulfills its obligations to its licensors.In conclusion, accrued royalty represents a vital aspect of financial management for creators and businesses alike. It highlights the importance of recognizing earned income that has not yet been received, which can significantly impact cash flow and financial planning. By understanding how accrued royalty works, individuals and companies can better navigate the complexities of their financial landscapes, ensuring that they are prepared for both the opportunities and challenges that arise from their creative and innovative endeavors. Whether you are a musician, author, or tech entrepreneur, grasping the concept of accrued royalty is essential for achieving long-term success and sustainability in your field.

在商业和金融的世界中，理解各种术语对于有效管理和战略规划至关重要。其中一个常常出现在知识产权和许可协议讨论中的术语是应计版税。这个概念指的是因使用其知识产权（如专利、版权或商标）而欠权利持有人的金额，这一金额已经赚取但尚未支付。理解应计版税的重要性不容小觑，特别是对于依赖创作作品或发明作为收入来源的企业。为了说明应计版税的重要性，考虑一个与唱片公司签订合同的音乐家。在这一协议下，音乐家每次他们的音乐在广播中播放、在线流媒体或在商店销售时都会获得版税。这些版税随着时间的推移而累积，形成了唱片公司最终欠音乐家的应计版税金额。然而，支付可能不会立即进行；艺术家可能需要几个月甚至几年的时间才能收到应得的款项。这种延迟可能会给音乐家带来现金流挑战，尤其是那些依赖及时支付来维持生计的新兴艺术家。同样，作者和出版商在书籍行业也面临着应计版税的问题。当一本书被销售时，作者会根据销售价格的百分比获得版税。如果出版商销售了成千上万本书，那么总版税可能会显著累积。然而，对作者的付款可能要到报告期结束时才会处理，从而导致作者已经赚取了钱但尚未收到的情况。理解这一概念帮助作者规划财务并管理对收入的预期。此外，授权技术或软件的企业也必须关注应计版税。例如，一家将其软件授权给其他公司的科技公司将根据该软件的使用情况赚取版税。随着客户使用软件，版税会累积，形成该科技公司需要在财务报表中列示的负债。正确跟踪应计版税可以确保公司保持准确的记录，并履行对其许可方的义务。总之，应计版税是创作者和企业财务管理的重要方面。它突显了认识尚未收到的已赚取收入的重要性，这可能会显著影响现金流和财务规划。通过理解应计版税的运作方式，个人和公司可以更好地应对财务环境的复杂性，确保他们为来自创意和创新努力的机会和挑战做好准备。无论您是音乐家、作者还是科技企业家，掌握应计版税的概念对于在您的领域实现长期成功和可持续性至关重要。