deferred revenue; deferred income

简明释义

迟延收入,迟延收益

英英释义

例句

1.When the software was sold, the payment was recorded as deferred revenue 递延收入 until the product was delivered.

当软件被出售时，付款被记录为递延收入 deferred revenue，直到产品交付为止。

2.Investors should be aware of how much deferred income 递延收入 the company has, as it can affect future revenue recognition.

投资者应该了解公司有多少递延收入 deferred income，因为这可能会影响未来的收入确认。

3.As a subscription-based business, we must carefully track our deferred income 递延收入 to ensure accurate financial reporting.

作为一家基于订阅的企业，我们必须仔细跟踪我们的递延收入 deferred income，以确保财务报告的准确性。

4.The company reported a significant amount of deferred revenue 递延收入 on its balance sheet, indicating that it has received payment for services not yet rendered.

该公司在其资产负债表上报告了大量的递延收入 deferred revenue，这表明它已收到尚未提供服务的付款。

5.The accountant explained that deferred revenue 递延收入 is recognized as income when the service is performed.

会计解释说，递延收入 deferred revenue 在服务完成时被确认收入。

作文

In the world of accounting and finance, understanding various terms is crucial for both businesses and individuals. One such term that often comes up is deferred revenue, also known as deferred income. This concept refers to money received by a company for goods or services that have not yet been delivered or performed. Essentially, it represents a liability on the balance sheet, as the company owes the customer a product or service in the future. For example, consider a software company that sells annual subscriptions. When a customer pays for a year’s subscription upfront, that payment is recorded as deferred revenue until the company provides the service over the course of the year. The recognition of deferred revenue is governed by accounting principles, specifically the revenue recognition principle. This principle dictates that revenue should only be recognized when it is earned, meaning when the service has been delivered or the product has been provided. In our software example, the company will gradually recognize the revenue each month as it delivers the service, moving a portion of the deferred revenue to the income statement. This process ensures that the financial statements reflect the actual performance of the company over time.Understanding deferred revenue is essential for stakeholders, including investors, management, and auditors. For investors, it provides insights into a company’s future revenue streams and cash flow management. A high level of deferred revenue might indicate strong sales and customer commitment, but it can also signal potential risks if the company fails to deliver on its promises. For management, tracking deferred revenue helps in planning and forecasting future revenues, ensuring that resources are allocated efficiently. Auditors, on the other hand, need to verify that deferred revenue is accurately reported and that the company adheres to the relevant accounting standards.Moreover, deferred revenue can impact a company’s valuation. Investors often look at metrics like revenue growth and profitability, but they must also consider how much revenue is currently deferred. A sudden increase in deferred revenue could suggest that a company is experiencing rapid growth, but it might also raise questions about whether the company can meet its obligations.In conclusion, deferred revenue or deferred income is a vital concept in accounting that affects how businesses report their financial health. By recognizing revenue only when it is earned, companies ensure that their financial statements provide an accurate picture of their operations. Understanding this term is essential for anyone involved in financial analysis, investment decisions, or business management. As businesses continue to evolve and adapt to new economic environments, the importance of accurately managing and reporting deferred revenue will remain a cornerstone of sound financial practices.

在会计和财务的世界中，理解各种术语对企业和个人都是至关重要的。其中一个经常出现的术语是递延收入，也称为递延收益。这个概念指的是公司为尚未交付或执行的商品或服务收到的款项。本质上，它代表了资产负债表上的一种负债，因为公司未来欠客户一项产品或服务。例如，考虑一家销售年度订阅的软件公司。当客户提前支付一年的订阅费用时，该款项被记录为递延收入，直到公司在一年内提供该服务。递延收入的确认受会计原则的约束，特别是收入确认原则。该原则规定，只有在收入获得时，即服务已交付或产品已提供时，才应确认收入。在我们的软件示例中，公司将逐渐确认收入，每月随着其提供服务而将一部分递延收入转移到损益表。这一过程确保财务报表反映公司的实际业绩。理解递延收入对利益相关者至关重要，包括投资者、管理层和审计师。对于投资者来说，它提供了公司未来收入流和现金流管理的洞察。高水平的递延收入可能表明强劲的销售和客户承诺，但如果公司未能兑现其承诺，也可能会带来潜在风险。对于管理层而言，跟踪递延收入有助于规划和预测未来收入，确保资源的有效配置。另一方面，审计师需要验证递延收入的准确报告，并确保公司遵循相关的会计标准。此外，递延收入还可能影响公司的估值。投资者通常关注收入增长和盈利能力等指标，但他们还必须考虑目前有多少收入是递延的。递延收入的突然增加可能表明公司正在经历快速增长，但它也可能引发关于公司是否能够履行其义务的问题。总之，递延收入或递延收益是会计中的一个重要概念，影响企业如何报告其财务健康状况。通过仅在收入获得时确认收入，公司确保其财务报表提供其运营的准确图景。理解这一术语对于任何参与财务分析、投资决策或业务管理的人来说都是至关重要的。随着企业不断发展并适应新的经济环境，准确管理和报告递延收入的重要性将始终是健全财务实践的基石。