amount carried forward

简明释义

结转金额

英英释义

例句

1.In the annual report, the amount carried forward from last year’s surplus was highlighted as a key financial indicator.

在年度报告中，去年盈余中的结转的金额被强调为一个关键的财务指标。

2.The project manager reviewed the amount carried forward from previous budgets to allocate funds for the new project.

项目经理审查了之前预算中结转的金额以为新项目分配资金。

3.After calculating the expenses, the team found that the amount carried forward was sufficient to cover the upcoming costs.

在计算费用后，团队发现结转的金额足够覆盖即将到来的成本。

4.At the end of the fiscal year, the accountant noted the amount carried forward from last year's profits to ensure accurate financial reporting.

在财年的末尾，会计注意到去年的利润中结转的金额以确保财务报告的准确性。

5.The accountant explained how the amount carried forward affects the overall budget for the next quarter.

会计解释了结转的金额如何影响下一个季度的整体预算。

作文

In the world of finance and accounting, various terms are used to describe different concepts that are crucial for understanding financial statements and reports. One such term is the amount carried forward, which plays a significant role in the preparation of financial documents. The amount carried forward refers to the balance of an account that is transferred from one accounting period to the next. This concept is essential for businesses as it ensures that all financial activities are accurately recorded and reported over time.To illustrate the importance of the amount carried forward, let us consider a small business that operates on a fiscal year basis. At the end of the fiscal year, the business will have various accounts, such as revenue, expenses, assets, and liabilities. As the year closes, the accountant will prepare a financial statement that summarizes the performance of the business over the past year. However, not all transactions may be completed or accounted for by the end of the fiscal year. In such cases, the amount carried forward becomes crucial.For example, if the business has a revenue account with a balance of $10,000 at the end of the fiscal year, and there are additional sales that have been made but not yet recorded, the accountant will need to carry forward those amounts into the next fiscal year. This ensures that the revenue is not lost or overlooked in the financial records. The amount carried forward allows the business to maintain continuity in its accounting practices, providing a clear picture of its financial health.Moreover, the amount carried forward is not limited to revenue accounts; it also applies to expenses and other financial elements. For instance, if a business incurs expenses that extend beyond the fiscal year, such as a long-term contract or a subscription service, these expenses must also be carried forward. By doing so, the business can accurately reflect its liabilities and obligations in the financial statements.In the context of tax reporting, the amount carried forward can also refer to unutilized tax credits or losses that can be applied in future tax periods. For example, if a company incurs a loss in one year, it may be able to carry forward that loss to offset taxable income in subsequent years. This provision helps businesses manage their tax liabilities effectively and promotes financial stability.In conclusion, the concept of amount carried forward is vital in accounting and finance. It ensures that all financial transactions are accurately recorded and reported, providing a comprehensive view of a business's financial position. Whether it pertains to revenue, expenses, or tax liabilities, the amount carried forward serves as a critical tool for maintaining continuity and accuracy in financial reporting. Understanding this term and its implications is essential for anyone involved in financial management or accounting, as it directly impacts decision-making and strategic planning for the future.In summary, the amount carried forward (结转金额) is an integral part of the financial reporting process, allowing businesses to maintain accurate records across accounting periods and ensuring that no important financial information is overlooked. By recognizing the significance of this term, individuals and organizations can better navigate the complexities of financial management and contribute to the overall success of their enterprises.

在金融和会计的世界中，使用各种术语来描述不同的概念，这些概念对于理解财务报表和报告至关重要。其中一个术语是结转金额，它在财务文件的编制中发挥着重要作用。结转金额指的是从一个会计期间转移到下一个会计期间的账户余额。这个概念对于企业至关重要，因为它确保所有财务活动在时间上被准确记录和报告。为了说明结转金额的重要性，让我们考虑一个按财政年度运营的小企业。在财政年度结束时，该企业将有各种账户，如收入、费用、资产和负债。当年度结束时，会计师将准备一份财务报表，总结过去一年企业的表现。然而，并非所有交易都可能在财政年度结束前完成或记录。在这种情况下，结转金额变得至关重要。例如，如果企业在财政年度结束时的收入账户余额为10,000美元，而还有额外的销售尚未记录，会计师需要将这些金额转入下一个财政年度。这确保了收入不会在财务记录中丢失或被忽视。结转金额使企业能够在其会计实践中保持连续性，提供其财务健康状况的清晰图景。此外，结转金额不限于收入账户；它也适用于费用和其他财务要素。例如，如果企业产生的费用延续到财政年度之外，例如长期合同或订阅服务，这些费用也必须被结转。通过这样做，企业可以在财务报表中准确反映其负债和义务。在税务报告的背景下，结转金额也可以指未利用的税收抵免或损失，这些可以在未来的税务期间应用。例如，如果公司在某一年发生损失，它可能能够将该损失结转，以抵消后续年份的应纳税收入。这个规定帮助企业有效管理其税负，并促进财务稳定。总之，结转金额的概念在会计和金融中至关重要。它确保所有财务交易被准确记录和报告，提供企业财务状况的全面视图。无论涉及收入、费用还是税务责任，结转金额都是维护财务报告连续性和准确性的关键工具。理解这个术语及其影响对于任何参与财务管理或会计的人来说都是必不可少的，因为它直接影响决策和未来的战略规划。总之，结转金额（amount carried forward）是财务报告过程中的一个重要组成部分，使企业能够在会计期间之间保持准确记录，并确保没有重要的财务信息被忽视。通过认识到这个术语的重要性，个人和组织可以更好地应对财务管理的复杂性，并为其企业的整体成功做出贡献。