deferred credit

简明释义

迟延信用

英英释义

例句

1.The deferred credit 延期信贷 program was introduced to support small businesses in the region.

该<期>延期信贷计划旨在支持该地区的小型企业。

2.Investors should be aware of how deferred credit 延期信贷 can affect the overall valuation of a company.

投资者应了解<期>延期信贷如何影响公司的整体估值。

3.Many businesses utilize deferred credit 延期信贷 arrangements to provide flexibility during economic downturns.

许多企业利用<期>延期信贷安排在经济低迷期间提供灵活性。

4.After reviewing the financial statements, we found that the deferred credit 延期信贷 had a significant impact on our cash flow.

在审查财务报表后，我们发现<期>延期信贷对我们的现金流产生了重大影响。

5.The company decided to offer a deferred credit 延期信贷 option to help customers manage their payments more effectively.

公司决定提供一个<期>延期信贷选项，以帮助客户更有效地管理他们的付款。

作文

In the world of finance and accounting, the term deferred credit refers to a liability that represents an obligation to provide goods or services in the future, for which payment has already been received. This concept is crucial for businesses as it affects their financial statements and overall financial health. Understanding deferred credit is essential for both accountants and business owners alike, as it helps them manage cash flow and recognize revenue appropriately.When a company receives payment in advance for services or products that will be delivered at a later date, this creates a deferred credit. For example, consider a software company that sells annual subscriptions. If a customer pays for a full year upfront, the company cannot immediately recognize that payment as revenue. Instead, it must record it as a deferred credit on its balance sheet. This is because the service has not yet been rendered; thus, the revenue is considered 'deferred' until the company fulfills its obligation over the course of the year.This accounting practice is guided by the revenue recognition principle, which states that revenue should only be recognized when it is earned, not necessarily when cash is received. As the company provides the software service month by month, it will gradually recognize a portion of the deferred credit as revenue in its income statement. This ensures that the financial statements accurately reflect the company's performance and financial position.The management of deferred credit is also critical for cash flow management. Companies must ensure they have sufficient resources to fulfill their obligations as they recognize revenue from these credits. Failing to do so can lead to cash flow problems, especially if a significant amount of revenue is tied up in deferred credits.Moreover, understanding deferred credit is vital for investors and stakeholders. They often analyze a company's balance sheet to assess its liabilities and obligations. A high level of deferred credit may indicate that a company has received substantial upfront payments, which can be a positive sign of customer trust and demand for its products or services. However, it also raises questions about the company's ability to deliver on those promises in the future.In conclusion, the concept of deferred credit plays a significant role in accounting and finance. It ensures that companies adhere to proper revenue recognition practices while managing their cash flows effectively. For businesses, understanding and monitoring deferred credit is essential for maintaining financial health and building trust with investors and customers. By recognizing the importance of deferred credit, companies can make informed decisions that contribute to their long-term success.

在金融和会计的世界中，术语递延信用指的是一种负债，代表着未来提供商品或服务的义务，而这项义务的付款已经收到。这个概念对企业至关重要，因为它影响着财务报表和整体财务健康。理解递延信用对于会计师和企业主来说都是必不可少的，因为它帮助他们管理现金流并适当地确认收入。当一家公司提前收到客户的付款，以换取将在未来交付的服务或产品时，就会产生递延信用。例如，考虑一家销售年度订阅的软件公司。如果客户一次性支付整年费用，公司不能立即将这笔款项确认作为收入。相反，它必须在资产负债表上将其记录为递延信用。这是因为服务尚未提供，因此该收入被视为“递延”，直到公司在一年内履行其义务。这种会计实践受到收入确认原则的指导，该原则规定收入应在赚取时确认，而不一定是在现金收到时。当公司逐月提供软件服务时，它将逐步在利润表中确认部分递延信用作为收入。这确保了财务报表准确反映公司的业绩和财务状况。管理递延信用对于现金流管理也至关重要。公司必须确保在确认这些信用的收入时有足够的资源来履行其义务。如果未能做到这一点，可能会导致现金流问题，尤其是当大量收入被锁定在递延信用中时。此外，了解递延信用对投资者和利益相关者也至关重要。他们通常会分析公司的资产负债表，以评估其负债和义务。较高的递延信用水平可能表明公司已收到大量预付款，这可能是客户信任和需求强劲的积极迹象。然而，这也引发了关于公司未来履行这些承诺能力的问题。总之，递延信用的概念在会计和金融中发挥着重要作用。它确保公司遵循适当的收入确认实践，同时有效管理现金流。对于企业来说，理解和监控递延信用对于维持财务健康和建立与投资者及客户的信任至关重要。通过认识到递延信用的重要性，公司可以做出明智的决策，为其长期成功做出贡献。