deferred revenue expenditure

简明释义

将来有收入的开支

英英释义

例句

1.When preparing the budget, the accountant noted that the deferred revenue expenditure would impact cash flow projections.

在准备预算时，会计注意到递延收入支出将影响现金流预测。

2.The firm allocated funds for deferred revenue expenditure to enhance its software infrastructure for future projects.

该公司拨款用于递延收入支出，以增强其软件基础设施，以便于未来项目。

3.Recognizing deferred revenue expenditure helps businesses align their expenses with the revenue they generate over time.

确认递延收入支出有助于企业将费用与其随时间产生的收入对齐。

4.Investing in marketing campaigns is often categorized as deferred revenue expenditure because the benefits will be realized over time.

投资于市场营销活动通常被归类为递延收入支出，因为这些收益将在一段时间内实现。

5.The company recorded a significant amount of deferred revenue expenditure in its financial statements, indicating future benefits from current spending.

公司在财务报表中记录了大量的递延收入支出，这表明当前支出的未来收益。

作文

Understanding the concept of deferred revenue expenditure is crucial for anyone involved in financial management or accounting. Deferred revenue expenditure refers to expenses that have been incurred but are not yet recognized as an expense on the income statement. This situation typically arises when a business pays for a service or product in advance, and the benefits of that expenditure will be realized over a future period. For example, if a company pays for a one-year insurance policy upfront, the cost of that policy is considered a deferred revenue expenditure until it is fully expensed over the course of the year.The importance of understanding deferred revenue expenditure lies in its impact on financial statements. When a company incurs these types of expenditures, it must record them as assets on the balance sheet rather than expenses on the income statement. This treatment helps to match the expenses with the revenues they generate, following the matching principle in accounting. By doing this, companies can provide a more accurate picture of their financial performance over time.Moreover, the recognition of deferred revenue expenditure plays a vital role in cash flow management. Businesses need to ensure that they have sufficient cash flow to cover these expenditures, especially when they are significant. For instance, if a company spends a large sum on marketing campaigns that will yield benefits over several months, understanding how to manage these costs becomes essential. Failure to account for deferred revenue expenditure properly can lead to cash flow problems, which may affect the overall operations of the business.In addition, deferred revenue expenditure can also affect tax liabilities. Since these expenditures are not immediately recognized as expenses, they can influence taxable income. Companies must be aware of how these deferred costs will impact their tax obligations in the future. Properly managing and reporting these expenditures can lead to better tax planning and potentially reduce tax liabilities.To summarize, deferred revenue expenditure is a fundamental concept in accounting that requires careful consideration. It involves recognizing expenses that have been paid but not yet incurred, which affects financial reporting, cash flow management, and tax obligations. Understanding this concept allows businesses to maintain accurate financial records and make informed decisions about their spending and budgeting strategies. As businesses continue to navigate complex financial landscapes, grasping the nuances of deferred revenue expenditure will remain vital for sustainable growth and financial health.

理解递延收入支出的概念对于任何参与财务管理或会计的人来说都是至关重要的。递延收入支出是指已经发生但尚未在损益表上确认的费用。这种情况通常出现在企业提前支付服务或产品的情况下，而该支出的收益将在未来一段时间内实现。例如，如果一家公司一次性支付了一年的保险费用，则该保单的成本被视为递延收入支出，直到它在一年内完全计入费用。理解递延收入支出的重要性在于它对财务报表的影响。当公司发生这些类型的支出时，必须将其记录为资产而不是损益表上的费用。这种处理方式有助于将费用与其产生的收入进行匹配，遵循会计中的匹配原则。通过这样做，公司可以提供更准确的财务表现图景。此外，递延收入支出的确认在现金流管理中也发挥着至关重要的作用。企业需要确保有足够的现金流来覆盖这些支出，尤其是在支出较大时。例如，如果一家公司在营销活动上花费了大量资金，而这些活动将在几个月内带来收益，那么理解如何管理这些成本就变得至关重要。未能正确处理递延收入支出可能导致现金流问题，从而影响企业的整体运营。此外，递延收入支出还可能影响税务负担。由于这些支出不会立即被确认为费用，因此它们会影响应税收入。公司必须意识到这些递延成本将在未来如何影响其税务义务。妥善管理和报告这些支出可以带来更好的税务规划，并可能减少税务负担。总之，递延收入支出是会计中的一个基本概念，需要仔细考虑。它涉及到识别已经支付但尚未发生的费用，这影响了财务报告、现金流管理和税务义务。理解这一概念使企业能够保持准确的财务记录，并就支出和预算策略做出明智的决策。随着企业继续在复杂的财务环境中航行，掌握递延收入支出的细微差别将对可持续增长和财务健康至关重要。