deferred gross profit

简明释义

递延毛利

英英释义

例句

1.The rise in deferred gross profit 递延毛利润 suggests that the business model is working effectively.

递延毛利润的增加表明商业模式运作良好。

2.The accounting team adjusted the figures for deferred gross profit 递延毛利润 in their quarterly report.

会计团队在季度报告中调整了递延毛利润 deferred gross profit 的数据。

3.Understanding deferred gross profit 递延毛利润 is essential for accurately forecasting cash flow.

理解递延毛利润 deferred gross profit 对于准确预测现金流至关重要。

4.The company reported a significant increase in deferred gross profit 递延毛利润 due to the rise in subscription sales.

由于订阅销售的增加，公司报告了显著的递延毛利润 deferred gross profit 增长。

5.Investors are closely monitoring the deferred gross profit 递延毛利润 as it indicates future revenue potential.

投资者正在密切关注递延毛利润 deferred gross profit，因为它表明未来的收入潜力。

作文

Deferred gross profit is a term that often arises in the context of accounting and financial reporting. It refers to the portion of gross profit that is recognized at a later date, rather than when the revenue is initially recorded. This concept is particularly relevant for companies that offer products or services with long-term contracts, subscription models, or any arrangement where payment is received before the actual delivery of goods or services. Understanding deferred gross profit is essential for stakeholders who wish to accurately assess a company's financial health and future profitability.To illustrate this concept, let’s consider a software company that sells annual subscriptions. When a customer pays for a year’s subscription upfront, the company receives the cash immediately. However, according to accounting principles, the revenue should be recognized gradually over the course of the year as the service is provided. In this scenario, the cash received creates an obligation to deliver the service throughout the year. Therefore, the gross profit associated with this revenue is considered deferred gross profit until the service has been rendered. This recognition method ensures that the financial statements reflect the true economic activity of the business. By deferring the gross profit, the company provides a more accurate picture of its earnings in each reporting period. This is vital for investors and analysts who rely on these statements to make informed decisions. If a company were to recognize all the profit at once upon receiving the payment, it could mislead stakeholders about its actual performance and financial position.Furthermore, understanding deferred gross profit can help management make better strategic decisions. For example, if a company notices a significant amount of deferred gross profit building up, it may indicate that sales are strong but that the delivery of goods or services is lagging. This insight can prompt management to investigate operational efficiencies or resource allocation to ensure timely delivery and customer satisfaction.In addition to its implications for financial reporting and strategic decision-making, deferred gross profit also plays a crucial role in cash flow management. While it represents revenue that has not yet been recognized, the cash received can be utilized for operational expenses, investments, or other business activities. This duality highlights the importance of managing both cash flow and recognized revenue effectively.In summary, deferred gross profit is a critical concept in accounting that impacts how companies report their earnings and manage their operations. Recognizing this profit over time rather than all at once allows for a more accurate representation of a company’s financial health. Stakeholders, including investors, management, and analysts, must understand this term to make informed decisions based on the company’s financial statements. As businesses continue to evolve and adopt various revenue models, the significance of deferred gross profit will only increase, making it an essential area of focus for anyone involved in financial management or analysis.

递延毛利是一个在会计和财务报告中经常出现的术语。它指的是在稍后的日期确认的毛利部分，而不是在最初记录收入时确认。这个概念对于提供长期合同、订阅模式或在实际交付商品或服务之前收到付款的任何安排的公司尤其相关。理解递延毛利对于希望准确评估公司财务健康和未来盈利能力的利益相关者至关重要。为了说明这个概念，我们考虑一家销售年度订阅的软件公司。当客户提前支付一年的订阅费用时，公司立即收到现金。然而，根据会计原则，收入应当在提供服务的过程中逐渐确认。在这种情况下，收到的现金创造了一个在整个年度内交付服务的义务。因此，与这项收入相关的毛利被视为递延毛利，直到服务被提供。这种确认方法确保财务报表反映企业的真实经济活动。通过递延毛利，公司提供了每个报告期内其收益的更准确的图景。这对依赖这些报表做出明智决策的投资者和分析师至关重要。如果一家公司在收到付款时立即确认所有利润，可能会误导利益相关者关于其实际表现和财务状况。此外，理解递延毛利可以帮助管理层做出更好的战略决策。例如，如果一家公司注意到递延毛利显著增加，这可能表明销售强劲，但商品或服务的交付滞后。这一见解可以促使管理层调查运营效率或资源分配，以确保及时交付和客户满意度。除了对财务报告和战略决策的影响外，递延毛利在现金流管理中也起着至关重要的作用。尽管它代表尚未确认的收入，但收到的现金可以用于运营费用、投资或其他商业活动。这种双重性突显了有效管理现金流和确认收入的重要性。总之，递延毛利是会计中的一个关键概念，影响公司如何报告其收益和管理其运营。随着时间的推移而非一次性确认该利润，可以更准确地反映公司的财务健康。包括投资者、管理层和分析师在内的利益相关者必须理解这个术语，以便根据公司的财务报表做出明智的决策。随着企业不断发展并采用各种收入模型，递延毛利的重要性只会增加，使其成为任何参与财务管理或分析的人的重点关注领域。