matching cost with revenue

简明释义

配合成本于营业收入

英英释义

The principle of matching costs with revenues refers to the accounting practice of recognizing expenses in the same period as the related revenues they help to generate, ensuring that financial statements accurately reflect the profitability of a business.

将成本与收入相匹配的原则是指会计实践,即在与其产生相关收入的同一期间内确认费用,从而确保财务报表准确反映企业的盈利能力。

例句

1.A successful business strategy involves matching cost with revenue to ensure sustainability.

成功的商业策略涉及到将成本与收入相匹配以确保可持续性。

2.During the budgeting process, the team focused on matching cost with revenue to avoid deficits.

在预算过程中,团队专注于将成本与收入相匹配以避免赤字。

3.In order to achieve profitability, businesses must focus on matching cost with revenue.

为了实现盈利,企业必须专注于将成本与收入相匹配

4.The accountant emphasized the importance of matching cost with revenue during the financial review.

在财务审查中,会计强调了将成本与收入相匹配的重要性。

5.Investors look for companies that excel at matching cost with revenue to maximize returns.

投资者寻找那些在将成本与收入相匹配方面表现出色的公司,以最大化回报。

作文

In the world of business, understanding the concept of matching cost with revenue is crucial for financial success. This principle refers to the accounting practice of aligning expenses incurred during a specific period with the revenues generated in that same period. By doing so, businesses can accurately assess their profitability and make informed decisions based on their financial performance.To illustrate this concept, consider a manufacturing company that produces toys. If the company spends $10,000 on raw materials and labor in January to produce a batch of toys that it sells for $15,000 in February, the company needs to recognize the costs associated with those toys in the same period they generate revenue. Therefore, when the company records its financial statements for February, it should include the $10,000 expense alongside the $15,000 revenue. This adherence to the matching cost with revenue principle ensures that the company’s profit for February is accurately reported as $5,000.The importance of matching cost with revenue extends beyond just accurate financial reporting; it also plays a vital role in budgeting and forecasting. When businesses plan their budgets, they must anticipate both costs and revenues. By applying the principle of matching, they can create more realistic budgets that reflect expected financial outcomes. For instance, if a company knows that a marketing campaign will cost $20,000 and is projected to generate $50,000 in sales over the next quarter, it can better prepare for the cash flow implications of these expenses and revenues. This foresight allows businesses to allocate resources more effectively and avoid potential financial pitfalls.Moreover, investors and stakeholders closely analyze a company's adherence to the matching cost with revenue principle when evaluating its financial health. A company that consistently matches its costs with revenues is often seen as more reliable and transparent. This practice builds trust among investors, who are more likely to invest in companies that demonstrate sound financial management. Conversely, if a company fails to apply this principle, it may present a misleading picture of its profitability, which could lead to a loss of investor confidence and a decline in stock prices.In addition, the matching cost with revenue principle is essential for tax purposes. Governments require businesses to report their income based on the revenue earned during a specific period, and expenses must be matched accordingly. If a company recognizes revenue without appropriately accounting for its associated costs, it may end up paying more taxes than necessary. This misalignment can lead to cash flow issues and financial strain on the business.In conclusion, the principle of matching cost with revenue is fundamental to effective financial management in any business. It ensures accurate profit reporting, aids in budgeting and forecasting, builds investor trust, and complies with tax regulations. By mastering this concept, businesses can achieve greater financial clarity and make informed decisions that contribute to their long-term success. Understanding and implementing this principle is not just an accounting requirement; it is a strategic advantage that can set a company apart in a competitive marketplace.

在商业世界中,理解“匹配成本与收入”这一概念对于财务成功至关重要。该原则是指将特定期间内发生的费用与同一期间内产生的收入进行对齐的会计实践。通过这样做,企业可以准确评估其盈利能力,并根据其财务表现做出明智的决策。为了说明这一概念,考虑一个生产玩具的制造公司。如果该公司在一月份花费了10,000美元用于原材料和劳动力,以生产一批玩具,并在二月份以15,000美元的价格出售这些玩具,那么公司需要在产生收入的同一时期确认与这些玩具相关的成本。因此,当公司在二月份记录其财务报表时,它应将10,000美元的费用与15,000美元的收入一起列入。这种遵循匹配成本与收入原则的做法确保了公司二月份的利润准确报告为5,000美元。匹配成本与收入的重要性不仅仅局限于准确的财务报告;它在预算和预测中也起着至关重要的作用。当企业制定预算时,必须预见到成本和收入。通过应用匹配原则,他们可以创建更现实的预算,反映预期的财务结果。例如,如果一家公司知道一项营销活动将花费20,000美元,并预计在下个季度产生50,000美元的销售额,那么它可以更好地准备这些费用和收入的现金流影响。这种前瞻性使企业能够更有效地分配资源,避免潜在的财务陷阱。此外,投资者和利益相关者在评估公司的财务健康状况时,会密切分析公司对匹配成本与收入原则的遵守情况。一个始终将成本与收入匹配的公司通常被视为更可靠和透明。这种做法在投资者之间建立了信任,他们更可能投资于那些展现出良好财务管理的公司。相反,如果一家公司未能应用这一原则,可能会呈现出误导性的盈利状况,这可能导致投资者信心的丧失和股价的下跌。此外,匹配成本与收入原则对于税收目的也是至关重要的。政府要求企业根据特定期间内赚取的收入报告其收入,费用必须相应匹配。如果一家公司在没有适当计算其相关成本的情况下确认收入,它可能最终支付比必要的更多的税款。这种不对齐可能导致现金流问题和企业的财务压力。总之,匹配成本与收入原则是任何企业有效财务管理的基础。它确保了准确的利润报告,有助于预算和预测,建立投资者信任,并遵守税收法规。通过掌握这一概念,企业可以实现更大的财务透明度,并做出有助于其长期成功的明智决策。理解和实施这一原则不仅仅是会计要求;它是可以使公司在竞争激烈的市场中脱颖而出的战略优势。

相关单词

matching

matching详解:怎么读、什么意思、用法

with

with详解:怎么读、什么意思、用法

revenue

revenue详解:怎么读、什么意思、用法