deferred account

简明释义

递延帐户

英英释义

例句

1.Employees can choose to have a portion of their salary deposited into a deferred account for retirement savings.

员工可以选择将一部分工资存入递延账户作为退休储蓄。

2.The deferred account helps in managing tax liabilities by postponing income recognition.

通过推迟收入确认，递延账户有助于管理税务负担。

3.After reviewing the financial statements, we noticed a significant amount in the deferred account.

在审查财务报表后，我们注意到递延账户中有相当大的金额。

4.Investors often use a deferred account to maximize their investment growth over time.

投资者常常使用递延账户来最大化他们的投资增长。

5.The company decided to allocate funds to a deferred account for future investments.

公司决定将资金分配到一个递延账户以进行未来的投资。

作文

In the realm of finance and accounting, the term deferred account refers to a type of account that is used to record revenues or expenses that are recognized at a later date than when the cash transaction occurs. This concept is crucial for businesses that aim to accurately reflect their financial position and performance over time. Understanding deferred account can help both business owners and investors make informed decisions based on the timing of cash flows and revenue recognition.To illustrate the importance of deferred account, consider a company that offers subscription services. When a customer pays for a one-year subscription upfront, the company cannot recognize the entire payment as revenue immediately. Instead, it must record this payment in a deferred account as a liability, because the service will be provided over the course of the year. As each month passes and the service is delivered, the company will then recognize a portion of that payment as revenue. This practice aligns with the accrual basis of accounting, which states that revenues should be recognized when earned, not necessarily when cash is received.The use of deferred account is not limited to revenue; it can also apply to expenses. For instance, if a company pays for an insurance policy that covers a period of twelve months, the payment made at the beginning of the policy term is recorded in a deferred account as a prepaid expense. Each month, a portion of this prepaid expense is expensed on the income statement, reflecting the consumption of the insurance coverage over time.Understanding the mechanics of deferred account is essential for anyone involved in financial reporting. It ensures that financial statements present a fair and accurate view of a company's financial health. By properly managing deferred accounts, businesses can avoid discrepancies between their cash flow and reported earnings, which can mislead stakeholders.Moreover, the implications of deferred account extend beyond mere accounting practices. Investors often look at deferred revenues as a sign of future income. A high balance in a deferred account may indicate strong sales and customer loyalty, as customers are willing to pay upfront for services. On the other hand, a significant amount in deferred account liabilities might raise questions about the company's ability to deliver on its promises.In conclusion, the concept of deferred account plays a pivotal role in financial accounting. It allows businesses to match revenues and expenses appropriately, ensuring that financial statements reflect true economic activity. For investors and stakeholders, understanding deferred account can provide insights into a company's operational efficiency and future profitability. Therefore, mastering the intricacies of deferred account is essential for anyone looking to navigate the complex world of finance and accounting effectively.

在金融和会计领域，术语递延账户是指一种用于记录收入或费用的账户，这些收入或费用的确认时间晚于现金交易发生的时间。这个概念对那些希望准确反映其财务状况和业绩的企业至关重要。理解递延账户可以帮助企业主和投资者根据现金流的时间和收入确认做出明智的决策。为了说明递延账户的重要性，考虑一家提供订阅服务的公司。当客户提前支付一年的订阅费用时，公司不能立即将全部支付金额确认为收入。相反，它必须将这笔付款记录在一个递延账户中，作为负债，因为该服务将在一年内提供。随着每个月的过去和服务的交付，公司将确认这笔付款的一部分作为收入。这种做法符合权责发生制会计原则，该原则规定收入应在获得时确认，而不一定是在收到现金时。递延账户的使用不仅限于收入；它也可以适用于费用。例如，如果一家公司为覆盖十二个月的保险政策支付费用，则在政策期限开始时所做的付款被记录在一个递延账户中，作为预付费用。每个月，这笔预付费用的一部分将在损益表上列为费用，反映保险覆盖的消耗情况。理解递延账户的机制对于任何参与财务报告的人来说都是必不可少的。它确保财务报表呈现公司的财务健康的公平和准确的视图。通过妥善管理递延账户，企业可以避免现金流与报告收入之间的差异，这可能会误导利益相关者。此外，递延账户的影响超出了单纯的会计实践。投资者通常将递延收入视为未来收入的迹象。高余额的递延账户可能表明强劲的销售和客户忠诚度，因为客户愿意提前支付服务费用。另一方面，显著的递延账户负债可能会引发对公司履行承诺能力的质疑。总之，递延账户的概念在财务会计中发挥着关键作用。它允许企业适当地匹配收入和费用，确保财务报表反映真实的经济活动。对于投资者和利益相关者而言，理解递延账户可以提供有关公司运营效率和未来盈利能力的见解。因此，掌握递延账户的复杂性对任何希望有效导航复杂金融和会计世界的人来说都是至关重要的。