deferral method; deferred method

简明释义

递延法

英英释义

例句

1.Using the deferred method for tax reporting can significantly reduce a company's taxable income in the short term.

使用递延法进行税务报告可以显著减少公司短期内的应税收入。

2.The accountant explained the deferral method to recognize revenue over time, which helps in aligning income with expenses.

会计师解释了递延法以随时间确认收入，这有助于将收入与费用对齐。

3.In project management, the deferral method allows teams to postpone certain tasks until later phases.

在项目管理中，递延法允许团队将某些任务推迟到后期阶段。

4.By applying the deferral method, the company was able to manage its cash flow more effectively.

通过应用递延法，公司能够更有效地管理现金流。

5.The deferred method is often used in accounting for subscription services where payments are received upfront but services are rendered over time.

递延法通常用于会计处理订阅服务，其中款项在前期收到，但服务是在后期提供。

作文

In the realm of financial accounting, the concepts of the deferral method and deferred method play a crucial role in how businesses recognize revenue and expenses. These methods are essential for ensuring that financial statements accurately reflect the economic activities of a company over a specific period. Understanding these terms can greatly enhance one’s ability to analyze financial reports and make informed decisions.The deferral method, or deferred method, refers to the accounting practice of postponing the recognition of certain revenues or expenses until a future date. This approach is often utilized when cash has been received or paid, but the corresponding revenue or expense has not yet been earned or incurred. For example, if a company receives payment for a service that will be delivered in the following month, it would use the deferral method to record this transaction. The cash received is recorded as a liability on the balance sheet until the service is performed, at which point it is recognized as revenue.This method is particularly important for matching revenues with the expenses incurred in generating those revenues, adhering to the matching principle in accounting. By using the deferral method, businesses can avoid inflating their income statements with revenues that have not yet been realized. This ensures that stakeholders have a more accurate picture of the company's financial health.On the other hand, the deferred method also emphasizes the timing of recognizing expenses. For instance, consider a scenario where a business pays for an insurance policy that covers a year. Instead of recording the entire payment as an expense in the month it was paid, the company would spread this cost over the twelve months of coverage. This approach allows the company to match the expense with the period it benefits from the insurance coverage, thereby providing a clearer view of its financial performance.Moreover, the deferral method and deferred method are not limited to revenue recognition; they also apply to various other transactions, such as prepaid expenses and unearned revenue. Prepaid expenses are payments made in advance for services or goods to be received in the future, while unearned revenue refers to money received before the service is performed or the product is delivered. Both of these categories require careful accounting treatment to ensure compliance with generally accepted accounting principles (GAAP).In conclusion, the deferral method and deferred method are fundamental concepts in accounting that help businesses maintain accurate financial records. By deferring the recognition of revenues and expenses, companies can provide a more realistic view of their financial position. Understanding these methods allows accountants and financial analysts to prepare more reliable financial statements, ultimately aiding stakeholders in making well-informed decisions. As the business environment continues to evolve, mastering these accounting principles becomes increasingly important for anyone involved in financial management or analysis.

在财务会计领域，deferral method（递延法）和deferred method（延期法）的概念在企业如何确认收入和费用方面发挥着至关重要的作用。这些方法对于确保财务报表准确反映公司在特定时期的经济活动至关重要。理解这些术语可以大大增强一个人分析财务报告和做出明智决策的能力。deferral method（递延法）或deferred method（延期法）是指将某些收入或费用的确认推迟到未来日期的会计实践。这种方法通常在已经收到或支付现金，但相应的收入或费用尚未赚取或发生时使用。例如，如果一家公司收到了下一月将提供的服务的付款，它将使用deferral method（递延法）来记录这笔交易。收到的现金在资产负债表上记录为负债，直到服务完成，此时才确认其为收入。这种方法对于将收入与产生这些收入的费用匹配非常重要，遵循了会计中的匹配原则。通过使用deferral method（递延法），企业可以避免在损益表中夸大尚未实现的收入。这确保了利益相关者能够更准确地了解公司的财务健康状况。另一方面，deferred method（延期法）也强调了确认费用的时机。例如，考虑一种情况，一家公司为覆盖一年的保险政策支付了费用。该公司不会在支付的月份将整个付款记录为费用，而是将这笔费用分摊到十二个月的覆盖期内。这种方法使公司能够将费用与其从保险覆盖中受益的期间匹配，从而提供更清晰的财务表现视图。此外，deferral method（递延法）和deferred method（延期法）不仅限于收入确认；它们还适用于各种其他交易，例如预付费用和未赚取收入。预付费用是指提前支付的、将来要收到的服务或商品的费用，而未赚取收入则是指在服务执行或产品交付之前收到的款项。这两类都需要仔细的会计处理，以确保符合普遍接受的会计原则（GAAP）。总之，deferral method（递延法）和deferred method（延期法）是会计中的基本概念，有助于企业保持准确的财务记录。通过递延收入和费用的确认，公司可以提供更现实的财务状况。理解这些方法使会计师和财务分析师能够编制更可靠的财务报表，最终帮助利益相关者做出明智的决策。随着商业环境的不断发展，掌握这些会计原则对于任何参与财务管理或分析的人来说变得越来越重要。