pro forma
简明释义
假定的[商业]
英英释义
例句
1.The accountant prepared a pro forma financial statement to show potential investors.
会计准备了一份形式财务报表以展示给潜在投资者。
2.We issued a pro forma contract before finalizing the agreement.
在最终确定协议之前,我们发布了一份形式合同。
3.The company submitted a pro forma invoice to the client for approval.
公司向客户提交了一份形式发票以供审批。
4.For the sake of compliance, the team filed a pro forma tax return.
为了遵守规定,团队提交了一份形式税务申报表。
5.During the meeting, we reviewed the pro forma budget for the upcoming project.
在会议上,我们审查了即将进行的项目的形式预算。
作文
In the world of business and finance, the term pro forma is frequently used to describe a method of presenting information in a standardized format. The Latin phrase translates to 'for the sake of form' and is often employed in various contexts, such as financial statements, invoices, and contracts. Understanding the concept of pro forma is crucial for anyone involved in these fields, as it helps clarify the intentions behind certain documents and practices.To begin with, pro forma financial statements are commonly used by companies to project future earnings and expenses based on certain assumptions. These statements are not necessarily reflective of actual results but rather serve as a guideline for stakeholders to understand potential financial outcomes. For instance, a company may present a pro forma income statement when seeking investment, demonstrating how they expect their revenue to grow if specific strategies are implemented.Moreover, pro forma invoices are another practical application of this term. Unlike traditional invoices, which demand payment for goods or services rendered, pro forma invoices provide an estimate of costs before the transaction takes place. This allows buyers to understand potential expenses and make informed decisions without the obligation to pay immediately. For example, a business might issue a pro forma invoice to a client to outline the costs of a project before formal approval, ensuring transparency and mutual understanding.In addition to financial applications, the term pro forma is also relevant in legal contexts. Contracts may include pro forma clauses that outline standard practices or procedures that parties agree to follow. This ensures that all parties are aware of their obligations and the framework within which they will operate. By including pro forma elements in contracts, businesses can streamline negotiations and avoid misunderstandings.However, it is essential to recognize that while pro forma documents serve valuable purposes, they should be used with caution. Since pro forma statements and invoices do not always reflect actual performance or costs, relying solely on them can lead to misguided decisions. Stakeholders must critically evaluate pro forma information alongside actual data to gain a comprehensive understanding of a company's financial health or the feasibility of a project.In conclusion, the term pro forma plays a significant role in the realms of business, finance, and law. Its applications, ranging from financial projections to legal agreements, highlight the importance of clarity and standardization in communication. By familiarizing oneself with the concept of pro forma, individuals can enhance their understanding of various documents and make more informed decisions in their professional endeavors. Ultimately, while pro forma serves as a useful tool, it is crucial to approach it with a critical mindset, ensuring that it complements actual data and leads to sound decision-making.
在商业和金融领域,术语pro forma通常用于描述以标准格式呈现信息的方法。这个拉丁短语的意思是“为了形式的缘故”,通常在各种上下文中使用,例如财务报表、发票和合同。理解pro forma的概念对于任何参与这些领域的人来说都是至关重要的,因为它有助于澄清某些文件和实践背后的意图。首先,pro forma财务报表通常被公司用来根据某些假设预测未来的收入和支出。这些报表不一定反映实际结果,而是作为利益相关者了解潜在财务结果的指南。例如,一家公司在寻求投资时可能会呈现一份pro forma收入报表,以展示如果实施特定策略,他们预期的收入将如何增长。此外,pro forma发票是这一术语的另一个实际应用。与传统发票不同,传统发票要求支付已提供的商品或服务的费用,而pro forma发票在交易发生之前提供费用估算。这使得买方能够了解潜在的开支,并在没有立即支付义务的情况下做出明智的决定。例如,一家公司可能会向客户发出一份pro forma发票,以概述项目的费用,在正式批准之前确保透明度和相互理解。除了财务应用外,术语pro forma在法律上下文中也相关。合同可能包括pro forma条款,概述各方同意遵循的标准实践或程序。这确保所有各方都了解他们的义务以及他们将要操作的框架。通过在合同中包含pro forma元素,企业可以简化谈判并避免误解。然而,必须认识到,尽管pro forma文件具有重要用途,但应谨慎使用。由于pro forma报表和发票并不总是反映实际表现或成本,因此仅依赖它们可能导致错误的决策。利益相关者必须批判性地评估pro forma信息以及实际数据,以全面了解公司的财务健康状况或项目的可行性。总之,术语pro forma在商业、金融和法律领域发挥着重要作用。其应用范围从财务预测到法律协议,突显了沟通中清晰和标准化的重要性。通过熟悉pro forma的概念,个人可以增强对各种文件的理解,并在其专业工作中做出更明智的决策。最终,虽然pro forma作为一种有用的工具,但以批判的心态对待它至关重要,确保它补充实际数据,从而导致合理的决策。