deferred cost

简明释义

递延成本

英英释义

例句

1.The company recorded a significant amount of deferred cost to reflect the expenses that will be recognized in future periods.

公司记录了大量的递延成本以反映将在未来期间确认的费用。

2.Investors should be aware of the deferred cost on the balance sheet, as it can affect future profitability.

投资者应注意资产负债表上的递延成本，因为这会影响未来的盈利能力。

3.Understanding how deferred costs work is crucial for accurate financial reporting.

理解递延成本的运作对准确的财务报告至关重要。

4.The marketing campaign incurred a deferred cost that will be expensed in the next fiscal year.

市场营销活动产生了一个递延成本，将在下一个财政年度计入费用。

5.The deferred cost associated with the new software implementation will be amortized over the next three years.

与新软件实施相关的递延成本将在接下来的三年内摊销。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management of resources. One such term that often comes up in discussions about budgeting and financial planning is deferred cost. A deferred cost refers to an expense that has been incurred but not yet recognized as an expense on the income statement. Instead, it is recorded as an asset on the balance sheet until it can be matched with the revenue it generates. This concept is essential for businesses as it helps in accurately reflecting their financial position and performance over a specific period.For example, consider a company that pays for insurance coverage for the entire year upfront. The payment made at the beginning of the year is a deferred cost because the benefits of the insurance coverage will be realized throughout the year. Rather than recording the full amount as an expense in the month it was paid, the company will allocate a portion of that cost to each month, thereby matching the expense with the revenue generated during that period. This practice is aligned with the matching principle in accounting, which states that expenses should be recognized in the same period as the revenues they help to generate.The treatment of deferred costs is particularly important for companies that operate on a cash basis versus an accrual basis. In cash basis accounting, expenses are recorded when cash is paid out. However, in accrual accounting, expenses are recognized when they are incurred, regardless of when the cash payment occurs. This distinction highlights the significance of deferred costs in ensuring that financial statements provide a true and fair view of a company's financial health.Moreover, managing deferred costs effectively can have a positive impact on a company's cash flow. By deferring certain costs, a business can maintain a healthier cash position, allowing it to invest in growth opportunities or weather economic downturns. For instance, if a company anticipates a significant increase in sales, it might choose to defer certain marketing expenses until the increased revenue materializes. This strategic decision can enhance profitability and ensure that resources are allocated efficiently.However, it is essential for businesses to monitor their deferred costs closely. Failing to recognize these costs in a timely manner can lead to inflated profit figures, which may mislead stakeholders about the company's true performance. Regular reviews of deferred costs and their corresponding revenues can help ensure that financial reporting remains accurate and transparent.In conclusion, the concept of deferred cost plays a vital role in financial accounting. It allows businesses to match expenses with revenues appropriately, providing a clearer picture of financial performance. By understanding and managing deferred costs, companies can improve their financial reporting, optimize cash flow, and make informed decisions that contribute to long-term success. As such, mastering the implications of deferred costs is essential for anyone involved in financial management, whether they are accountants, financial analysts, or business owners.

在财务和会计的世界中，理解各种术语对于有效管理资源至关重要。其中一个常常在预算和财务规划讨论中出现的术语是递延成本。递延成本指的是已经发生但尚未在损益表中确认的费用。相反，它被记录为资产，直到它能够与所产生的收入相匹配。这一概念对企业至关重要，因为它有助于准确反映其在特定时期内的财务状况和业绩。例如，考虑一家公司为整年保险覆盖提前支付的情况。年初支付的款项是递延成本，因为保险覆盖的好处将在整个年度内实现。公司不会在支付的月份将全部金额作为费用记录，而是将该成本的一部分分配到每个月，从而将费用与当期产生的收入相匹配。这种做法符合会计中的配比原则，该原则规定费用应在与其帮助产生的收入相同的期间内确认。递延成本的处理对以现金基础与权责发生制运作的公司尤为重要。在现金基础会计中，费用在现金支出时记录。然而，在权责发生制会计中，费用在发生时被确认，而不论现金支付的时间。这一区别突显了递延成本在确保财务报表提供公司财务健康真实公正的视图方面的重要性。此外，有效管理递延成本可以对公司的现金流产生积极影响。通过递延某些成本，企业可以保持更健康的现金状况，使其能够投资于增长机会或应对经济低迷。例如，如果一家公司预期销售额将大幅增加，它可能选择推迟某些市场营销费用，直到增加的收入实现。这一战略决策可以提高盈利能力，并确保资源的高效分配。然而，企业必须密切监控其递延成本。未能及时确认这些成本可能导致利润数字被夸大，从而误导利益相关者对公司真实业绩的看法。定期审查递延成本及其对应的收入可以帮助确保财务报告保持准确和透明。总之，递延成本的概念在财务会计中扮演着至关重要的角色。它允许企业适当地将费用与收入匹配，从而提供更清晰的财务表现。通过理解和管理递延成本，公司可以改善财务报告，优化现金流，并做出有助于长期成功的明智决策。因此，掌握递延成本的含义对于任何参与财务管理的人来说都是必不可少的，无论他们是会计师、财务分析师还是企业主。