accrual basis of accounting

简明释义

会计的责权发生制，会计的应计基础

英英释义

例句

1.The company prepares its financial statements using the accrual basis of accounting, which means revenues are recognized when earned, not when cash is received.

公司使用权责发生制会计编制财务报表，这意味着收入在赚取时确认，而不是在收到现金时确认。

2.The accrual basis of accounting allows companies to match revenues with the expenses incurred to generate them.

在权责发生制会计下，公司能够将收入与产生这些收入的费用进行匹配。

3.Under the accrual basis of accounting, expenses are recorded when they are incurred, regardless of when payment is made.

根据权责发生制会计，费用在发生时记录，无论何时付款。

4.For tax purposes, some small businesses may choose to use cash accounting instead of the accrual basis of accounting.

出于税务目的，一些小企业可能选择使用现金会计而不是权责发生制会计。

5.Many businesses prefer the accrual basis of accounting because it provides a more accurate picture of their financial health.

许多企业更喜欢权责发生制会计，因为它提供了更准确的财务健康状况。

作文

The accrual basis of accounting is a fundamental accounting principle that dictates how financial transactions are recorded and reported. Unlike the cash basis of accounting, which recognizes revenues and expenses only when cash is exchanged, the accrual basis of accounting recognizes revenues when they are earned and expenses when they are incurred, regardless of when cash is actually received or paid. This method provides a more accurate picture of a company's financial health and performance over a specific period. To understand the significance of the accrual basis of accounting, one must consider its impact on financial statements. Under this method, income is recorded when it is earned, which means that sales made on credit will be reflected in the financial records as soon as the sale occurs, even if the payment is not received until a later date. Similarly, expenses are recognized when they are incurred, meaning that costs associated with goods or services are recorded as soon as the obligation arises, not necessarily when the payment is made. This approach allows businesses to match revenues with the expenses incurred to generate those revenues, leading to a clearer understanding of profitability.For example, consider a company that sells products on credit. If the company makes a sale of $10,000 in December but does not receive payment until January, under the accrual basis of accounting, the revenue would still be recorded in December. This practice ensures that the financial statements reflect the economic activities of the company during the period in which they occur, providing stakeholders with timely and relevant information.Moreover, the accrual basis of accounting is essential for businesses that need to prepare financial statements in accordance with Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS). These standards require the use of the accrual basis of accounting for external reporting, ensuring consistency and comparability across different organizations. Investors, creditors, and other stakeholders rely on these financial statements to make informed decisions, and the accrual basis of accounting plays a crucial role in enhancing the reliability of this information.However, implementing the accrual basis of accounting can be more complex than the cash basis because it requires careful tracking of receivables and payables. Businesses must maintain accurate records of all transactions, including those that have not yet been settled in cash. This complexity can pose challenges for smaller businesses that may lack the resources or expertise to manage such detailed accounting practices.In conclusion, the accrual basis of accounting is a vital accounting framework that provides a comprehensive view of a company's financial performance. By recognizing revenues and expenses when they are earned or incurred rather than when cash changes hands, this method offers a more realistic representation of a company's financial position. While it may introduce additional complexity, the benefits of improved financial reporting and compliance with accounting standards make the accrual basis of accounting an essential practice for businesses seeking to achieve long-term success and transparency in their financial dealings.

权责发生制会计是一个基本的会计原则，规定了如何记录和报告财务交易。与现金基础会计不同，现金基础会计仅在现金交换时才确认收入和费用，而权责发生制会计则在收入产生时和费用发生时进行确认，而不管现金何时实际收到或支付。这种方法提供了一个公司在特定时期内财务健康和业绩的更准确的图景。为了理解权责发生制会计的重要性，必须考虑其对财务报表的影响。在这种方法下，收入在赚取时被记录，这意味着信用销售将在财务记录中反映出来，因为销售发生在12月，即使付款要到1月才收到。类似地，费用在发生时被确认，这意味着与商品或服务相关的成本在义务产生时被记录，而不一定是在付款时。这种方法使企业能够将收入与产生这些收入所需的费用相匹配，从而更清晰地理解盈利能力。例如，考虑一家以信用方式销售产品的公司。如果该公司在12月进行了一笔10,000美元的销售，但直到1月才收到付款，根据权责发生制会计，收入仍将在12月记录。这种做法确保财务报表反映公司在发生期间内的经济活动，为利益相关者提供及时和相关的信息。此外，权责发生制会计对于需要根据公认会计原则（GAAP）或国际财务报告准则（IFRS）准备财务报表的企业至关重要。这些标准要求在外部报告中使用权责发生制会计，以确保不同组织之间的一致性和可比性。投资者、债权人和其他利益相关者依赖这些财务报表做出明智的决策，而权责发生制会计在增强这些信息的可靠性方面起着关键作用。然而，实施权责发生制会计可能比现金基础会计更复杂，因为它需要仔细跟踪应收账款和应付账款。企业必须保持所有交易的准确记录，包括尚未以现金结算的交易。这种复杂性可能对缺乏资源或专业知识的小型企业构成挑战。总之，权责发生制会计是一个至关重要的会计框架，提供了公司财务表现的全面视图。通过在收入和费用产生或发生时而不是在现金交换时确认这些项目，这种方法提供了公司财务状况的更现实的表现。尽管它可能引入额外的复杂性，但改善财务报告和遵守会计标准的好处使得权责发生制会计成为寻求实现长期成功和财务透明度的企业的必要实践。