accrual basis income statement

简明释义

权责发生制收益表

英英释义

例句

1.For tax purposes, a company must reconcile its accrual basis income statement with its cash flow statement.

出于税务目的，公司必须将其权责发生制收入报表与现金流量表进行调节。

2.The accountant prepared the accrual basis income statement for the fiscal year, ensuring all revenues and expenses were recorded when they were earned or incurred.

会计师为财年准备了权责发生制收入报表，确保所有收入和费用在产生或发生时都被记录。

3.The accrual basis income statement helps businesses track their financial obligations and receivables more effectively.

这份权责发生制收入报表帮助企业更有效地跟踪其财务义务和应收款项。

4.When analyzing the accrual basis income statement, we noticed significant growth in revenue compared to the cash basis statement.

在分析权责发生制收入报表时，我们注意到与现金基础报表相比，收入显著增长。

5.Investors prefer to see an accrual basis income statement because it provides a more accurate picture of a company's financial performance.

投资者更喜欢查看权责发生制收入报表，因为它提供了公司财务表现的更准确的图景。

作文

Understanding the concept of an accrual basis income statement is crucial for anyone involved in finance or accounting. This financial document provides a comprehensive overview of a company's financial performance over a specific period, reflecting revenues earned and expenses incurred, regardless of when cash transactions occur. The accrual basis income statement is instrumental in presenting a more accurate picture of a company's profitability compared to cash basis accounting, which only recognizes transactions when cash changes hands.In essence, the accrual basis income statement is built on the matching principle, which states that revenues should be recognized in the same period as the expenses that helped generate those revenues. For example, if a company delivers a service in December but does not receive payment until January, under the accrual basis, the revenue would still be recorded in December. This approach helps stakeholders understand the true financial position of the company, as it aligns income with related expenses, providing a clearer view of operational efficiency.One of the primary advantages of using an accrual basis income statement is that it helps businesses anticipate future cash flows. By recognizing income and expenses when they are earned or incurred, rather than when cash is exchanged, companies can better forecast their financial needs and make informed decisions regarding investments and expenditures. This foresight is particularly beneficial for businesses that operate on credit, as it allows them to manage their resources more effectively.Moreover, the accrual basis income statement is often required by generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS). This requirement ensures consistency and comparability across financial statements, making it easier for investors and analysts to assess a company's performance relative to its peers. When companies adhere to these standards, it builds trust with stakeholders, as they can rely on the accuracy and reliability of the financial information presented.However, preparing an accrual basis income statement can be more complex than cash basis accounting. It requires diligent tracking of accounts receivable and accounts payable, as well as a thorough understanding of the timing of revenue recognition. Businesses must maintain accurate records to ensure that all transactions are accounted for in the correct periods. This complexity can lead to increased administrative costs and the need for more sophisticated accounting systems.In conclusion, the accrual basis income statement serves as a vital tool for assessing a company's financial health. By recognizing revenues and expenses in the periods they occur, this statement provides a more realistic view of a company's profitability and operational efficiency. While it may involve more intricate accounting practices, the benefits of improved cash flow forecasting, compliance with accounting standards, and enhanced stakeholder trust far outweigh the challenges. Companies that adopt this method will likely find themselves better positioned for long-term success in a competitive marketplace.

理解权责发生制收益表的概念对于任何参与财务或会计的人来说都是至关重要的。这份财务文件提供了公司在特定时期内财务表现的全面概述，反映了所赚取的收入和发生的费用，而不论现金交易何时发生。与仅在现金交付时才确认交易的现金基础会计相比，权责发生制收益表在呈现公司的盈利能力方面更为准确。从本质上讲，权责发生制收益表基于配比原则，该原则规定收入应在产生这些收入的费用相同的期间内确认。例如，如果一家公司在12月提供了一项服务，但直到1月才收到付款，根据权责发生制，收入仍会在12月记录。这种方法有助于利益相关者了解公司的真实财务状况，因为它将收入与相关费用对齐，从而提供了运营效率的更清晰视图。使用权责发生制收益表的主要优势之一是，它帮助企业预测未来的现金流。通过在收入和费用被赚取或发生时确认，而不是在现金交换时确认，公司能够更好地预测其财务需求，并在投资和支出方面做出明智的决策。这种前瞻性对于以信贷方式运营的企业尤其有利，因为它使他们能够更有效地管理资源。此外，权责发生制收益表通常是公认会计原则（GAAP）和国际财务报告准则（IFRS）所要求的。这一要求确保了财务报表的一致性和可比性，使投资者和分析师更容易评估公司相对于同行的表现。当公司遵循这些标准时，会增强与利益相关者的信任，因为他们可以依赖所提供财务信息的准确性和可靠性。然而，准备权责发生制收益表可能比现金基础会计更复杂。它需要仔细跟踪应收账款和应付账款，以及对收入确认时机的透彻理解。企业必须保持准确的记录，以确保所有交易在正确的期间内被记入。这种复杂性可能导致行政成本增加，并且需要更复杂的会计系统。总之，权责发生制收益表作为评估公司财务健康的重要工具。通过在发生的期间内确认收入和费用，本文提供了公司盈利能力和运营效率的更现实的视图。尽管它可能涉及更复杂的会计实践，但改善现金流预测、遵循会计标准以及增强利益相关者信任的好处远远超过了挑战。采用这种方法的公司可能会发现自己在竞争激烈的市场中更具长期成功的定位。