accrual cost

简明释义

可计资产

英英释义

例句

1.We need to adjust our financial statements for any accrual costs 应计成本 incurred last quarter.

我们需要调整财务报表，以反映上个季度发生的任何应计成本。

2.It's important to track accrual costs 应计成本 to ensure accurate financial reporting.

跟踪应计成本对确保财务报告的准确性至关重要。

3.The accountant explained how accrual costs 应计成本 affect the balance sheet.

会计解释了应计成本如何影响资产负债表。

4.The company recognized an accrual cost 应计成本 for the unpaid salaries at the end of the month.

公司在月底确认了未支付工资的应计成本。

5.During the audit, we found that the accrual cost 应计成本 for utilities was not recorded properly.

在审计过程中，我们发现公用事业的应计成本没有正确记录。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and reporting. One such term that often comes up in discussions about financial statements and budgeting is accrual cost. The concept of accrual cost refers to the expenses that are recognized when they are incurred, regardless of when the actual cash payment is made. This principle is fundamental to the accrual basis of accounting, which aims to provide a more accurate picture of a company's financial position by matching revenues with the expenses incurred to generate those revenues.For instance, consider a business that provides services to its clients. If the company completes a project in December but does not receive payment until January, the accrual cost associated with that project would still be recorded in December's financial statements. This ensures that the expenses related to generating revenue are accounted for in the same period, providing stakeholders with a clearer view of the company's performance.The importance of accrual cost becomes evident when analyzing a company's profitability over time. By recognizing costs as they are incurred, businesses can avoid distortions in their financial results that might occur if they only recorded expenses when cash is exchanged. This approach allows for better forecasting and budgeting since it reflects the true economic activities of the organization.Moreover, understanding accrual cost is essential for compliance with generally accepted accounting principles (GAAP) or International Financial Reporting Standards (IFRS). These frameworks require companies to adopt the accrual basis of accounting to ensure transparency and consistency in financial reporting. Companies that fail to adhere to these standards may face legal repercussions or damage to their reputation.Additionally, accrual cost plays a significant role in decision-making processes within an organization. Managers rely on accurate financial data to make informed choices regarding investments, cost-cutting measures, and resource allocation. If a manager overlooks the accrual cost associated with certain activities, it could lead to misguided strategies and potential financial losses.To further illustrate the significance of accrual cost, let’s consider the case of a manufacturing company. Suppose the company incurs costs for raw materials in December but does not pay the suppliers until January. Under the accrual accounting method, these costs will be recorded in December’s financial records, impacting the profit and loss statement for that month. If the company were to ignore accrual cost and only recognize expenses when payments are made, it could misrepresent its operational efficiency and financial health.In conclusion, the concept of accrual cost is vital for any business aiming to maintain accurate financial records and make sound decisions. By recognizing expenses at the time they are incurred, companies can provide a clearer picture of their financial situation, comply with accounting standards, and enhance their strategic planning efforts. Understanding accrual cost is not just a technical requirement; it is a key component of effective financial management that can significantly impact a company's success.

在金融和会计的世界中，理解各种术语对有效管理和报告至关重要。其中一个在讨论财务报表和预算时经常出现的术语是应计成本。应计成本的概念是指在发生时确认的费用，无论实际现金支付何时进行。这一原则是会计应计基础的基础，旨在通过将收入与产生这些收入所需的费用匹配，从而提供公司财务状况的更准确图景。例如，考虑一家为客户提供服务的企业。如果公司在12月完成了一个项目，但直到1月才收到付款，那么与该项目相关的应计成本仍将在12月的财务报表中记录。这确保了与生成收入相关的费用在同一期间内被计算在内，从而为利益相关者提供了公司业绩的更清晰视图。应计成本的重要性在于分析公司盈利能力时变得显而易见。通过在发生时确认成本，企业可以避免由于仅在现金交易时记录费用而可能出现的财务结果扭曲。这种方法允许更好的预测和预算，因为它反映了组织的真实经济活动。此外，理解应计成本对于遵守公认会计原则（GAAP）或国际财务报告准则（IFRS）至关重要。这些框架要求公司采用应计基础会计，以确保财务报告的透明度和一致性。未能遵循这些标准的公司可能面临法律后果或声誉损害。此外，应计成本在组织内部的决策过程中也发挥着重要作用。管理者依赖准确的财务数据做出有关投资、削减成本措施和资源分配的明智选择。如果管理者忽视某些活动的应计成本，可能导致误导性的战略和潜在的财务损失。为了进一步说明应计成本的重要性，让我们考虑一家制造公司的案例。假设该公司在12月为原材料产生了费用，但直到1月才向供应商付款。根据应计会计方法，这些费用将在12月的财务记录中记录，影响该月的损益表。如果公司忽视应计成本，仅在付款时确认费用，可能会错误地表示其运营效率和财务健康状况。总之，应计成本的概念对于任何希望保持准确财务记录和做出合理决策的企业至关重要。通过在发生时确认费用，公司可以提供更清晰的财务状况，遵守会计标准，并增强其战略规划工作。理解应计成本不仅仅是技术要求；它是有效财务管理的关键组成部分，可能对公司的成功产生重大影响。