delayed income credits

简明释义

过期帐收入

英英释义

例句

1.After reviewing the quarterly financial reports, the accountant noted that the company had several delayed income credits that needed to be reconciled.

在审查季度财务报告后，会计师注意到公司有几个延迟收入信用需要进行核对。

2.The finance team is working on a strategy to minimize the impact of delayed income credits on our overall revenue.

财务团队正在制定策略，以最小化延迟收入信用对我们整体收入的影响。

3.Due to the delayed income credits, the business cash flow was tighter than expected this month.

由于延迟收入信用，本月的企业现金流比预期紧张。

4.The tax advisor explained how delayed income credits could affect our tax liabilities for the year.

税务顾问解释了延迟收入信用如何影响我们一年的税务负担。

5.We should account for the delayed income credits in our next financial projection to ensure accuracy.

我们应该在下一个财务预测中考虑延迟收入信用以确保准确性。

作文

In the world of finance and accounting, understanding various terms and concepts is crucial for effective management and reporting. One such term that has gained attention in recent years is delayed income credits. This concept refers to the income that a company recognizes but does not receive immediately. Essentially, it is an accounting mechanism used to reflect the timing differences between when income is earned and when it is actually received. For many businesses, especially those in industries like construction or software development, delayed income credits can play a significant role in cash flow management.To illustrate this concept further, consider a construction company that completes a project in December but does not receive payment until January of the following year. In this case, the company would record the income in December, reflecting its earnings for that fiscal year. However, the cash inflow will only occur in January. This situation creates a gap, and the income recognized in December is referred to as delayed income credits since the actual cash has not yet been received.The implications of delayed income credits extend beyond just accounting practices. Businesses must be aware of how these credits affect their financial statements. For instance, if a company has significant delayed income credits, it may show strong revenue figures on paper, but the actual cash flow may be tight. This discrepancy can lead to challenges in meeting operational expenses, paying employees, or investing in new projects. Therefore, effective management of delayed income credits is essential for maintaining a healthy cash flow.Moreover, delayed income credits can impact tax liabilities. Companies need to ensure they are compliant with tax regulations regarding income recognition. If a business recognizes income too early, it may face penalties or additional taxes. Conversely, if income is recognized too late, it may miss out on potential tax benefits. Thus, understanding the timing of delayed income credits is vital for accurate tax planning.In addition, businesses can employ various strategies to manage delayed income credits. One approach is to negotiate payment terms with clients that align more closely with the completion of work. For example, a company might request partial payments throughout a project rather than waiting until the end. This strategy can help reduce the amount of delayed income credits by ensuring that cash inflows occur more regularly.Another strategy involves careful forecasting and budgeting. By anticipating delayed income credits, companies can better prepare for periods of low cash flow. This preparation might include setting aside reserves or securing lines of credit to bridge gaps in cash availability. In conclusion, delayed income credits are an important aspect of financial management that companies must understand and address. They represent the timing differences between income recognition and cash receipt, impacting cash flow, financial reporting, and tax obligations. By effectively managing these credits through strategic planning and negotiation, businesses can maintain healthier financial operations and ensure long-term success.

在金融和会计的世界中，理解各种术语和概念对于有效的管理和报告至关重要。其中一个近年来受到关注的术语是延迟收入信用。这个概念指的是公司确认但并未立即收到的收入。本质上，它是一种会计机制，用于反映收入赚取与实际收到之间的时间差。对于许多企业，尤其是建筑或软件开发等行业，延迟收入信用在现金流管理中可以发挥重要作用。为了进一步说明这一概念，考虑一家在12月完成项目但直到次年1月才收到付款的建筑公司。在这种情况下，公司将在12月记录收入，反映其财年的收益。然而，现金流入将仅在1月发生。这种情况造成了一个差距，12月确认的收入被称为延迟收入信用，因为实际现金尚未收到。延迟收入信用的影响超出了会计实践。企业必须意识到这些信用如何影响其财务报表。例如，如果一家公司有大量的延迟收入信用，它可能在纸面上显示出强劲的收入数字，但实际现金流可能很紧张。这种差异可能导致在满足运营费用、支付员工或投资新项目方面遇到挑战。因此，有效管理延迟收入信用对保持健康的现金流至关重要。此外，延迟收入信用可能会影响税务负担。公司需要确保遵守有关收入确认的税收法规。如果企业过早确认收入，可能会面临罚款或额外税款。相反，如果收入确认过晚，可能会错失潜在的税收优惠。因此，理解延迟收入信用的时机对于准确的税务规划至关重要。此外，企业可以采用各种策略来管理延迟收入信用。一种方法是与客户协商付款条款，使其与工作完成的时间更为一致。例如，一家公司可以要求在整个项目期间进行部分付款，而不是等到最后。这种策略可以通过确保现金流入更为规律，帮助减少延迟收入信用的数量。另一种策略涉及仔细的预测和预算。通过预见延迟收入信用，公司可以更好地为现金流低迷的时期做好准备。这种准备可能包括留出储备金或确保信贷额度，以弥补现金可用性中的差距。总之，延迟收入信用是公司必须理解和处理的重要财务管理方面。它们代表了收入确认与现金收取之间的时间差，影响现金流、财务报告和税务义务。通过战略性规划和谈判有效管理这些信用，企业可以维持更健康的财务运营，确保长期成功。