deferred income; deferred revenue

简明释义

递延收入,递延收益

英英释义

例句

1.The company recorded $50,000 in deferred income 递延收入 for the services that will be provided next quarter.

公司记录了50,000美元的递延收入 deferred income，用于下个季度将提供的服务。

2.At the end of the fiscal year, we need to adjust our deferred revenue 递延收益 to reflect the amounts earned.

在财年结束时，我们需要调整我们的递延收益 deferred revenue以反映已赚取的金额。

3.Our subscription model leads to significant deferred revenue 递延收益 on our balance sheet.

我们的订阅模式导致资产负债表上有显著的递延收益 deferred revenue。

4.Management is concerned about the amount of deferred income 递延收入 that has not yet been recognized.

管理层对尚未确认的递延收入 deferred income的金额表示担忧。

5.The accountant explained how deferred income 递延收入 affects the cash flow statement.

会计解释了递延收入 deferred income如何影响现金流量表。

作文

In the world of accounting and finance, understanding various terms is crucial for effective management of a business's financial health. One such term that often comes up is deferred income; deferred revenue. This concept refers to money that has been received by a company for goods or services that have not yet been delivered or performed. Essentially, it represents a liability on the balance sheet because it indicates that the company owes a service or product to the customer in the future. To better understand deferred income; deferred revenue, let’s consider an example. Imagine a software company that sells annual subscriptions to its customers. When a customer pays for a one-year subscription upfront, the company receives the cash immediately. However, since the service will be provided over the course of the year, the company cannot recognize this entire amount as revenue right away. Instead, it records the payment as deferred income; deferred revenue on its balance sheet. Each month, as the service is provided, a portion of that deferred income; deferred revenue is recognized as actual revenue in the income statement.This practice aligns with the revenue recognition principle in accounting, which states that revenue should only be recognized when it is earned, not necessarily when cash is received. By deferring the recognition of revenue, companies can provide a more accurate picture of their financial performance. This is particularly important for stakeholders, including investors and creditors, who rely on financial statements to make informed decisions.Moreover, deferred income; deferred revenue can also impact a company’s cash flow management. While receiving cash upfront is beneficial, businesses must ensure they can deliver on their promises to avoid customer dissatisfaction. If a company fails to fulfill its obligations, it could lead to refunds or reputational damage, ultimately affecting future sales.Additionally, understanding deferred income; deferred revenue is essential for tax purposes. In many jurisdictions, businesses are taxed based on revenue earned rather than cash received. Therefore, companies must carefully track their deferred income; deferred revenue to ensure compliance with tax regulations. Failing to do so could result in penalties or audits from tax authorities.In conclusion, deferred income; deferred revenue is a fundamental concept in accounting that reflects a company's obligation to provide goods or services after receiving payment. It plays a critical role in financial reporting, cash flow management, and tax compliance. By understanding and accurately managing deferred income; deferred revenue, businesses can maintain transparency with stakeholders and ensure long-term success in a competitive marketplace.

在会计和金融的世界中，理解各种术语对于有效管理企业的财务健康至关重要。其中一个常常出现的术语是递延收入；递延收益。这个概念指的是公司已经收到但尚未交付或提供的商品或服务的款项。本质上，它在资产负债表上代表了一种负债，因为它表明公司未来对客户有服务或产品的义务。为了更好地理解递延收入；递延收益，让我们考虑一个例子。想象一家软件公司向客户出售年度订阅。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，由于该服务将在一年内提供，因此公司不能立即将这笔款项全部确认为收入。相反，它在资产负债表上将付款记录为递延收入；递延收益。每个月，当服务提供时，这部分递延收入；递延收益就会在损益表中被确认作为实际收入。这一做法与会计中的收入确认原则相一致，该原则规定收入应在获得时确认，而不是在收到现金时。通过递延收入的确认，公司可以提供其财务业绩的更准确图景。这对于依赖财务报表做出明智决策的利益相关者，包括投资者和债权人，尤其重要。此外，理解递延收入；递延收益也对公司的现金流管理产生影响。虽然提前收到现金是有利的，但企业必须确保能够履行其承诺，以避免客户不满。如果公司未能履行义务，可能会导致退款或声誉损害，最终影响未来的销售。此外，理解递延收入；递延收益对税务目的也至关重要。在许多司法管辖区，企业是根据赚取的收入而非收到的现金征税。因此，公司必须仔细跟踪其递延收入；递延收益以确保遵守税收法规。未能做到这一点可能会导致罚款或税务机关的审计。总之，递延收入；递延收益是会计中的一个基本概念，反映了公司在收到付款后提供商品或服务的义务。它在财务报告、现金流管理和税务合规中发挥着关键作用。通过理解和准确管理递延收入；递延收益，企业可以保持与利益相关者的透明度，并确保在竞争激烈的市场中实现长期成功。