surplus or deficit of appropriation

简明释义

经费余绌

英英释义

例句

1.The accountant prepared a detailed analysis of the surplus or deficit of appropriation to present at the board meeting.

会计准备了一份关于拨款盈余或赤字的详细分析，以在董事会上进行展示。

2.The annual budget report revealed a significant surplus or deficit of appropriation, indicating whether funds were over or under allocated.

年度预算报告揭示了显著的拨款盈余或赤字，表明资金分配是否过多或不足。

3.During the financial review, we need to assess the surplus or deficit of appropriation to make informed decisions for next year's budget.

在财务审查中，我们需要评估拨款盈余或赤字，以便为明年的预算做出明智的决策。

4.Understanding the surplus or deficit of appropriation is crucial for effective financial management within the organization.

理解拨款盈余或赤字对于组织内有效的财务管理至关重要。

5.The government announced that there was a surplus or deficit of appropriation in the education sector this fiscal year.

政府宣布本财政年度教育部门存在拨款盈余或赤字。

作文

In the world of finance and budgeting, the terms "surplus or deficit of appropriation" refer to the balance between the funds allocated for specific purposes and the actual expenditures incurred. Understanding these concepts is crucial for effective financial management in both public and private sectors. A surplus or deficit of appropriation occurs when there is a difference between the budgeted amount and what is actually spent. This can have significant implications for future budgeting and financial planning.A surplus arises when the appropriated funds exceed the actual expenditures. For instance, if a government allocates $1 million for infrastructure projects but only spends $800,000, there is a surplus of $200,000. This surplus can be redirected towards other projects, saved for future use, or returned to taxpayers. On the other hand, a deficit occurs when expenditures surpass the appropriated funds. If the same government spends $1.2 million on its infrastructure projects, it faces a deficit of $200,000. This deficit may require borrowing, cuts in other areas, or increased taxes to cover the shortfall.The implications of a surplus or deficit of appropriation extend beyond immediate financial concerns. A consistent surplus may indicate effective financial management and operational efficiency, fostering public trust and confidence. Conversely, recurring deficits can signal mismanagement, lack of planning, or unforeseen circumstances, leading to public dissatisfaction and potential political repercussions.Moreover, the management of a surplus or deficit of appropriation is essential for long-term sustainability. Governments and organizations must assess their financial situations regularly to make informed decisions. For example, if a government recognizes a trend of surpluses, it might choose to invest in new initiatives, such as education or health care, to benefit its citizens. Alternatively, if deficits are identified, corrective actions must be taken swiftly to avoid a financial crisis.In addition, understanding the causes of a surplus or deficit of appropriation is vital. Factors such as economic conditions, changes in revenue sources, unexpected expenses, and shifts in policy can all contribute to these financial outcomes. For instance, an economic downturn may lead to reduced tax revenues, resulting in a deficit, while a booming economy might create a surplus due to increased tax collections.Furthermore, transparency in reporting and managing a surplus or deficit of appropriation is crucial for accountability. Stakeholders, including taxpayers and investors, need to understand how funds are being allocated and spent. Clear communication about surpluses and deficits can help maintain trust and encourage public engagement in the budgeting process.In conclusion, the concept of surplus or deficit of appropriation is fundamental in financial management. It not only affects immediate financial health but also has long-term implications for planning and public trust. By understanding and effectively managing these financial outcomes, organizations and governments can ensure they meet their obligations while also preparing for future challenges. Regular assessments, transparency, and strategic planning are key to navigating the complexities of budgeting and appropriations successfully.

在财务和预算的世界中，术语“拨款盈余或赤字”指的是为特定目的分配的资金与实际支出的差额。理解这些概念对于公共和私人部门有效的财务管理至关重要。当预算金额与实际支出之间存在差异时，就会出现拨款盈余或赤字。这对未来的预算编制和财务规划可能产生重大影响。当拨款资金超过实际支出时，就会出现盈余。例如，如果政府为基础设施项目拨款100万美元，但仅花费80万美元，则盈余为20万美元。这个盈余可以重新分配给其他项目，储存以备将来使用，或者退还给纳税人。另一方面，当支出超过拨款资金时，就会出现赤字。如果同一政府在其基础设施项目上花费120万美元，那么它面临着20万美元的赤字。这个赤字可能需要借款、削减其他领域的支出或提高税收来弥补缺口。拨款盈余或赤字的影响不仅限于即时财务问题。持续的盈余可能表明财务管理有效和运营效率高，从而促进公众信任和信心。相反，反复出现的赤字可能表明管理不善、缺乏规划或不可预见的情况，导致公众不满和潜在的政治后果。此外，管理拨款盈余或赤字对长期可持续性至关重要。政府和组织必须定期评估其财务状况，以便做出明智的决策。例如，如果政府发现盈余的趋势，它可能会选择投资于新的倡议，如教育或医疗保健，以惠及其公民。相反，如果识别出赤字，则必须迅速采取纠正措施，以避免财务危机。此外，了解造成拨款盈余或赤字的原因至关重要。经济状况、收入来源的变化、意外支出和政策变化等因素都可能导致这些财务结果。例如，经济衰退可能导致税收减少，从而导致赤字，而繁荣的经济可能由于税收增加而产生盈余。此外，在报告和管理拨款盈余或赤字方面的透明度对于问责制至关重要。利益相关者，包括纳税人和投资者，需要了解资金的分配和使用情况。关于盈余和赤字的清晰沟通可以帮助维持信任，并鼓励公众参与预算编制过程。总之，拨款盈余或赤字的概念在财务管理中是基础性的。它不仅影响即时财务健康，还对规划和公众信任产生长期影响。通过理解和有效管理这些财务结果，组织和政府可以确保履行义务，同时为未来的挑战做好准备。定期评估、透明度和战略规划是成功应对预算和拨款复杂性的关键。