deferred credit

简明释义

递延贷项

英英释义

例句

1.The company recorded a deferred credit in its financial statements to represent future revenue.

公司在其财务报表中记录了一个递延收入，以代表未来的收入。

2.Investors should be aware of the deferred credit as it can affect the company's cash flow.

投资者应该注意到递延收入，因为它可能影响公司的现金流。

3.After receiving the payment, the accountant noted the deferred credit for services not yet rendered.

在收到付款后，会计记录了尚未提供服务的递延收入。

4.The deferred credit will be recognized as income in the next fiscal year.

该递延收入将在下一个财政年度被确认作为收入。

5.Our accounting team is responsible for tracking deferred credits to ensure accurate reporting.

我们的会计团队负责跟踪递延收入以确保准确报告。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and decision-making. One such term that often comes up is deferred credit, which refers to a liability that a company has incurred but has not yet recognized as income. This concept is especially important for businesses that operate on an accrual basis of accounting, where revenues are recognized when earned, rather than when cash is received. Deferred credit can arise from various situations, such as advance payments from customers for goods or services that will be delivered in the future.For instance, consider a software company that offers annual subscriptions to its clients. If a customer pays for a year’s subscription upfront, the company cannot recognize the entire payment as revenue immediately. Instead, it must record this payment as deferred credit on its balance sheet. Each month, as the service is provided, the company will recognize a portion of that payment as revenue. This ensures that the company’s financial statements accurately reflect its earnings and liabilities at any given time.The importance of deferred credit lies in its impact on financial reporting and analysis. Investors and stakeholders look closely at a company's balance sheet and income statement to assess its financial health. If a company has a significant amount of deferred credit, it may indicate that it has received cash but still has obligations to fulfill in the future. This could affect the company’s liquidity and operational efficiency, as it needs to ensure that it can meet these obligations while continuing to grow.Moreover, managing deferred credit effectively is essential for maintaining good relationships with customers. When customers prepay for services, they expect timely delivery and quality. If a company fails to deliver on its promises, it risks losing customer trust and damaging its reputation. Therefore, businesses must carefully monitor their deferred credit accounts and ensure that they have the necessary resources to fulfill their commitments.In conclusion, deferred credit is a vital concept in accounting that represents future obligations arising from prepayments made by customers. It plays a significant role in how businesses recognize revenue and manage their financial health. By understanding and effectively managing deferred credit, companies can enhance their financial reporting accuracy, maintain customer satisfaction, and ultimately drive growth. As businesses continue to navigate the complexities of financial management, grasping the nuances of terms like deferred credit becomes increasingly important for success in today’s competitive landscape.

在金融和会计的世界中，理解各种术语对于有效管理和决策至关重要。其中一个经常出现的术语是递延信用，它指的是公司已经产生但尚未确认的收入的负债。这个概念对于以权责发生制会计运作的企业尤其重要，在这种情况下，收入是在赚取时确认，而不是在收到现金时确认。递延信用可能源于多种情况，例如客户为将来交付的商品或服务提前付款。例如，考虑一家提供年度订阅的软件公司。如果客户提前支付了一年的订阅费用，公司不能立即将整个付款作为收入确认。相反，它必须在资产负债表上将这笔付款记录为递延信用。每个月，随着服务的提供，公司将确认部分付款作为收入。这确保了公司的财务报表在任何给定时间准确反映其收益和负债。递延信用的重要性体现在其对财务报告和分析的影响。投资者和利益相关者密切关注公司的资产负债表和损益表，以评估其财务健康状况。如果一家公司有大量的递延信用，这可能表明它已经收到了现金，但仍有未来的义务需要履行。这可能会影响公司的流动性和运营效率，因为它需要确保能够履行这些义务，同时继续增长。此外，有效管理递延信用对于维持与客户的良好关系至关重要。当客户预付服务时，他们期望及时交付和质量。如果公司未能兑现承诺，它就有失去客户信任和损害声誉的风险。因此，企业必须仔细监控其递延信用账户，确保他们拥有必要的资源来履行承诺。总之，递延信用是会计中的一个重要概念，代表着来自客户预付款的未来义务。它在企业如何确认收入和管理财务健康方面发挥着重要作用。通过理解和有效管理递延信用，公司可以提高财务报告的准确性，维护客户满意度，并最终推动增长。随着企业继续应对财务管理的复杂性，掌握像递延信用这样的术语的细微差别变得越来越重要，以便在当今竞争激烈的环境中取得成功。