deferred liability

简明释义

迟延债务

英英释义

例句

1.The firm recognized a deferred liability for the pension benefits it owes to employees.

该公司为其欠员工的养老金福利确认了一个递延负债。

2.In the balance sheet, deferred liabilities represent obligations that the company will settle in the future.

在资产负债表中，递延负债代表公司将在未来清偿的义务。

3.The tax accountant explained how deferred liabilities can impact cash flow management.

税务会计师解释了递延负债如何影响现金流管理。

4.The company recorded a deferred liability for the warranty claims that are expected to be made in the future.

公司为预计将在未来提出的保修索赔记录了一个递延负债。

5.Investors should be aware of any deferred liabilities when assessing the financial health of a business.

投资者在评估企业财务健康状况时，应注意任何递延负债。

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 obligations is deferred liability. A deferred liability refers to an obligation that a company owes but has not yet paid. This type of liability is recorded on the balance sheet and represents future payments that the company will need to make, which are typically tied to services or goods that have already been delivered to the company. For instance, if a business receives a service but hasn’t paid for it yet, the amount owed becomes a deferred liability until the payment is made. Understanding deferred liability is essential for evaluating a company's financial health. It provides insight into the company's future cash flow needs and helps stakeholders assess whether the company can meet its obligations. For example, if a company has a significant amount of deferred liabilities, it may indicate that the company is relying heavily on credit or that it is delaying payments, which could be a red flag for investors. Conversely, a manageable level of deferred liabilities might suggest that the company is effectively managing its cash flow and obligations.Moreover, deferred liabilities can arise from various situations, such as tax deferrals, where a company may defer tax payments to a later date. This allows the company to retain cash for longer periods, which can be beneficial for operations and investments. However, it also means that the company has to plan for these future payments, as failing to do so could lead to financial strain.Another common example of deferred liability is warranty obligations. When a company sells products with warranties, it recognizes a deferred liability for the estimated costs related to future warranty claims. This estimation is crucial because it impacts the company’s profitability and financial planning. If the actual warranty claims exceed the estimates, the company may face unexpected expenses that can affect its financial stability.In summary, the concept of deferred liability is vital for understanding a company's financial position. It encompasses any obligations that are recognized on the balance sheet but are not yet settled. By analyzing deferred liabilities, investors and management can gain valuable insights into the company's operational efficiency and potential risks. Therefore, a comprehensive understanding of deferred liability is essential for anyone involved in finance or accounting, as it plays a critical role in financial reporting and analysis. As businesses continue to evolve and face new challenges, being aware of how deferred liabilities impact overall financial health will remain a key aspect of sound financial management.

在金融和会计的世界中，理解各种术语对专业人士和学生至关重要。其中一个在讨论财务报表和义务时经常出现的术语是递延负债。递延负债指的是公司所欠但尚未支付的义务。这种类型的负债记录在资产负债表上，代表着公司未来需要支付的款项，这通常与已经交付给公司的服务或商品相关。例如，如果一家企业接受了一项服务但尚未付款，那么所欠的款项就成为递延负债，直到支付完成。理解递延负债对于评估公司的财务健康状况至关重要。它提供了对公司未来现金流需求的洞察，并帮助利益相关者评估公司是否能够履行其义务。例如，如果一家公司有大量的递延负债，这可能表明公司在严重依赖信贷或延迟付款，这可能对投资者来说是一个警示信号。相反，适度的递延负债水平可能表明公司有效地管理其现金流和义务。此外，递延负债可以由于多种情况而产生，例如税务递延，在这种情况下，公司可能会将税款支付推迟到以后的日期。这使得公司可以更长时间保留现金，这对运营和投资是有利的。然而，这也意味着公司必须为这些未来的支付进行规划，因为如果未能做到这一点，可能会导致财务压力。另一个常见的递延负债例子是保修义务。当一家公司销售带有保修的产品时，它会为与未来保修索赔相关的预计成本确认递延负债。这种估算至关重要，因为它影响公司的盈利能力和财务规划。如果实际的保修索赔超过了估算，可能会导致公司面临意外支出，从而影响其财务稳定性。总之，递延负债的概念对于理解公司的财务状况至关重要。它包括在资产负债表上确认但尚未结清的任何义务。通过分析递延负债，投资者和管理层可以获得有关公司运营效率和潜在风险的宝贵见解。因此，全面理解递延负债对于任何参与金融或会计的人来说都是必不可少的，因为它在财务报告和分析中发挥着关键作用。随着企业不断发展并面临新挑战，了解递延负债如何影响整体财务健康仍将是健全财务管理的关键方面。