carry over; brought forward; carry down

简明释义

结转［财务］

英英释义

例句

1.You can carry over your credits to a different course next semester.

你可以将你的学分结转到下学期的另一门课程。

2.The profits from Q1 were brought forward to help fund new projects.

第一季度的利润被结转以帮助资助新项目。

3.If you don't use your vacation days, they will carry down to the next year.

如果你不使用你的假期，它们将结转到下一年。

4.We can carry over the remaining balance to next month.

我们可以将剩余余额结转到下个月。

5.The expenses from last year were brought forward into this year's budget.

去年的费用被结转到今年的预算中。

作文

In the world of finance and accounting, understanding the terms carry over (结转), brought forward (结转至前期), and carry down (结转至后期) is essential for accurate record-keeping and financial analysis. These concepts play a critical role in how businesses manage their accounts and report their financial status. To begin with, the term carry over refers to the process of transferring an amount from one accounting period to another. For instance, if a company has expenses that were not fully utilized in a particular fiscal year, these expenses can be carried over to the next year. This practice ensures that the financial statements reflect a true and fair view of the company's financial position. By allowing certain amounts to carry over, companies can better manage their cash flow and maintain accurate records of their financial health. Next, the term brought forward is often used in conjunction with carry over. It describes the amount that has been transferred from a previous accounting period into the current one. For example, if a business had a profit of $10,000 last year and it was brought forward into this year's accounts, it would appear as part of the current year's starting balance. This concept is crucial for understanding how prior financial results impact current performance. When analyzing financial statements, stakeholders often look at the brought forward figures to gauge the continuity and growth of a business over time. On the other hand, the term carry down is used to indicate the process of transferring balances to subsequent periods. After closing the books for one accounting period, any remaining balances or profits need to be carried down to the next period. This ensures that the financial records are up-to-date and that all transactions are accurately reflected in the following period’s accounts. For instance, if a company has a net income of $15,000 at the end of the fiscal year, this amount will be carried down to the next year’s financial statements, impacting the company’s future financial decisions and strategies. In summary, the terms carry over, brought forward, and carry down are integral to financial management and accounting practices. They help businesses maintain accurate records, analyze financial performance, and make informed decisions for the future. By understanding these concepts, accountants and business owners can ensure that their financial reporting is both precise and reflective of the company’s actual financial situation. The proper application of these terms not only aids in compliance with financial regulations but also enhances the overall transparency and accountability of a business’s financial dealings. Ultimately, mastering these terms is vital for anyone involved in finance, as they form the backbone of effective financial communication and reporting.

在金融和会计领域，理解术语carry over（结转）、brought forward（结转至前期）和carry down（结转至后期）对于准确的记录保持和财务分析至关重要。这些概念在企业管理其账目和报告财务状况方面发挥着关键作用。首先，术语carry over指的是将一个会计期间的金额转移到另一个期间的过程。例如，如果一家公司在特定财年中未完全使用的费用，这些费用可以carry over到下一年。这种做法确保财务报表反映公司的财务状况真实公正。通过允许某些金额carry over，公司可以更好地管理现金流，并保持其财务健康的准确记录。接下来，术语brought forward通常与carry over一起使用。它描述了从前一个会计期间转移到当前期间的金额。例如，如果一家企业去年有10,000美元的利润，并且它被brought forward到今年的账目中，它将作为当前年度的起始余额出现。这个概念对于理解以前的财务结果如何影响当前表现至关重要。在分析财务报表时，利益相关者通常关注brought forward数字，以评估企业的连续性和增长。另一方面，术语carry down用于表示将余额转移到后续期间的过程。在关闭一个会计期间的账簿后，任何剩余的余额或利润需要carry down到下一个期间。这确保财务记录是最新的，并且所有交易都准确地反映在下一个期间的账目中。例如，如果一家公司在财年结束时的净收入为15,000美元，这个金额将被carry down到下一年的财务报表中，影响公司的未来财务决策和策略。总之，术语carry over、brought forward和carry down是财务管理和会计实践中不可或缺的部分。它们帮助企业保持准确的记录，分析财务表现，并为未来做出明智的决策。通过理解这些概念，会计师和企业主可以确保其财务报告既精准又反映公司实际的财务状况。这些术语的正确应用不仅有助于遵守财务法规，还增强了企业财务交易的整体透明度和问责制。最终，掌握这些术语对于任何参与财务工作的人来说都是至关重要的，因为它们构成了有效财务沟通和报告的基础。