accruing amounts

简明释义

累计金额

英英释义

例句

1.The accruing amounts 应计金额 for taxes will be reflected in next quarter's financial report.

税款的accruing amounts 应计金额将在下个季度的财务报告中反映。

2.The company has been diligent in tracking accruing amounts 应计金额 related to employee bonuses.

公司在跟踪与员工奖金相关的accruing amounts 应计金额方面非常细致。

3.As we close the books for the month, we must account for all accruing amounts 应计金额 to ensure accuracy.

在我们结束本月账目时，必须考虑所有accruing amounts 应计金额以确保准确性。

4.The accountant reported that the accruing amounts 应计金额 for unpaid invoices have reached a significant level.

会计报告称，未支付发票的accruing amounts 应计金额 已达到一个重要水平。

5.In our financial statements, we need to include the accruing amounts 应计金额 for interest on loans.

在我们的财务报表中，我们需要包括贷款利息的accruing amounts 应计金额。

作文

In the world of finance and accounting, the term accruing amounts refers to the process of recognizing revenues and expenses that have been incurred but not yet recorded in the financial statements. This concept is crucial for providing a more accurate picture of a company’s financial health and performance over a specific period. The accruing amounts principle is part of the accrual basis of accounting, which contrasts with cash basis accounting where transactions are only recorded when cash changes hands.Understanding accruing amounts is essential for businesses, as it allows them to match income earned with the expenses incurred in generating that income. For instance, if a company provides services in December but does not receive payment until January, under the accrual accounting method, the revenue would still be recognized in December. This ensures that the financial statements reflect the true economic activity of the business during that period.Moreover, accruing amounts helps in financial planning and forecasting. By recognizing obligations and revenues as they occur, businesses can better predict future cash flows and make informed decisions. For example, if a company knows it will incur certain expenses in the upcoming months, it can set aside resources to cover those costs, thus avoiding potential cash flow issues.The importance of accruing amounts extends beyond internal financial management. Investors and stakeholders rely on accurate financial statements to assess the viability and profitability of a business. If a company fails to account for accruing amounts, it may present an inaccurate picture of its financial situation, leading to misguided investment decisions. Therefore, adhering to accrual accounting principles is vital for maintaining transparency and trust with stakeholders.In addition, the treatment of accruing amounts can also affect tax liabilities. Different jurisdictions have varying rules regarding when income and expenses can be recognized for tax purposes. Companies must navigate these regulations carefully to ensure compliance and optimize their tax positions. Failing to properly account for accruing amounts could result in penalties or unexpected tax bills.Furthermore, businesses should implement robust systems and processes to track accruing amounts. This might include using accounting software that automates the recognition of revenues and expenses as they occur. Regular reviews and reconciliations can also help ensure that all accruing amounts are accurately reflected in the financial statements, minimizing the risk of errors or omissions.In conclusion, understanding and managing accruing amounts is essential for any organization aiming to maintain accurate financial records and ensure effective financial management. It plays a significant role in financial reporting, stakeholder communication, and tax compliance. By embracing the accrual basis of accounting and recognizing accruing amounts appropriately, businesses can enhance their financial integrity and foster long-term success.

在金融和会计领域，术语应计金额指的是确认已经发生但尚未在财务报表中记录的收入和费用的过程。这个概念对于提供公司在特定时期内的财务健康和表现的更准确的图景至关重要。应计金额原则是权责发生制会计的一部分，与现金基础会计相对立，后者仅在现金发生变动时记录交易。理解应计金额对企业至关重要，因为它使企业能够将所赚取的收入与产生该收入所发生的费用进行匹配。例如，如果一家公司在12月提供服务，但直到1月才收到付款，根据权责发生制会计方法，收入仍将在12月确认。这确保了财务报表反映了企业在该期间的真实经济活动。此外，应计金额有助于财务规划和预测。通过在发生时确认义务和收入，企业可以更好地预测未来的现金流并做出明智的决策。例如，如果一家公司知道将在接下来的几个月中发生某些费用，它可以预留资源来覆盖这些成本，从而避免潜在的现金流问题。应计金额的重要性不仅限于内部财务管理。投资者和利益相关者依赖准确的财务报表来评估企业的可行性和盈利能力。如果一家公司未能计算应计金额，可能会呈现出不准确的财务状况，导致误导性的投资决策。因此，遵循权责发生制会计原则对于维护与利益相关者之间的透明度和信任至关重要。此外，应计金额的处理也可能影响税收负担。不同的司法管辖区对于何时可以确认收入和费用有不同的规定。企业必须仔细应对这些法规，以确保合规并优化其税务状况。未能正确计算应计金额可能导致罚款或意外的税单。此外，企业应实施强大的系统和流程来跟踪应计金额。这可能包括使用会计软件自动识别收入和费用的发生。定期审查和对账也可以帮助确保所有的应计金额在财务报表中得到准确反映，最大限度地减少错误或遗漏的风险。总之，理解和管理应计金额对于任何希望保持准确财务记录和确保有效财务管理的组织都是必不可少的。它在财务报告、利益相关者沟通和税务合规中发挥着重要作用。通过采用权责发生制会计并适当地确认应计金额，企业可以增强其财务诚信并促进长期成功。