revenue-expense elimination

简明释义

收入费用抵消

英英释义

例句

1.The accounting team performed a thorough analysis to ensure that the revenue-expense elimination 收入-支出消除 was accurately reflected in the financial statements.

会计团队进行了彻底的分析，以确保财务报表中准确反映了收入-支出消除 收入-支出消除。

2.In preparing the annual budget, the finance department focused on revenue-expense elimination 收入-支出消除 to ensure more accurate forecasts.

在准备年度预算时，财务部门专注于收入-支出消除 收入-支出消除 以确保更准确的预测。

3.The financial report highlighted the importance of revenue-expense elimination 收入-支出消除 for accurate profit measurement.

财务报告强调了收入-支出消除 收入-支出消除 对于准确利润测量的重要性。

4.During the consolidation process, revenue-expense elimination 收入-支出消除 helps prevent double counting of transactions between subsidiaries.

在合并过程中，收入-支出消除 收入-支出消除 有助于防止子公司之间交易的重复计算。

5.Our auditor recommended that we improve our revenue-expense elimination 收入-支出消除 procedures to enhance transparency.

我们的审计师建议我们改善收入-支出消除 收入-支出消除 程序，以增强透明度。

作文

In the world of finance and accounting, understanding various terms and concepts is crucial for effective management and decision-making. One such concept that plays a significant role in financial reporting is revenue-expense elimination. This term refers to the process of removing or adjusting revenues and expenses that are intercompany transactions within a consolidated financial statement. The goal is to provide a clearer picture of the financial health of a company by avoiding double counting of income and expenses.To elaborate, let's consider a scenario where two subsidiaries of a parent company engage in transactions with each other. For instance, Subsidiary A sells goods worth $100,000 to Subsidiary B. In this case, Subsidiary A recognizes $100,000 in revenue, while Subsidiary B records the same amount as an expense. When the parent company consolidates these financial statements, if both entries are included without any adjustments, it would appear as though the overall revenue and expenses of the group have increased by $100,000. This can mislead stakeholders regarding the actual performance of the company.Therefore, revenue-expense elimination becomes essential in this context. It ensures that the $100,000 of revenue recognized by Subsidiary A and the corresponding expense recorded by Subsidiary B are eliminated from the consolidated financial statements. By doing so, the parent company presents a more accurate representation of its financial position, reflecting only the external transactions that contribute to the overall profitability.This process of elimination is particularly important in industries where companies often engage in transactions with their subsidiaries. It not only simplifies the financial statements but also enhances transparency and accountability. Investors and stakeholders rely on these consolidated reports to make informed decisions, and any discrepancies caused by uneliminated revenues and expenses could lead to misguided assessments of the company's performance.Moreover, revenue-expense elimination is not just a one-time adjustment; it requires continuous monitoring and analysis of intercompany transactions. Companies must establish robust internal controls and accounting procedures to ensure that all relevant transactions are identified and appropriately eliminated during the consolidation process. This necessitates collaboration among different departments within the organization, including finance, accounting, and operations, to maintain accurate records and facilitate the elimination process.In conclusion, revenue-expense elimination is a vital aspect of financial reporting that ensures the accuracy and integrity of consolidated financial statements. By eliminating intercompany transactions, companies can provide a clearer view of their financial performance, ultimately benefiting shareholders, investors, and other stakeholders. Understanding this concept is essential for anyone involved in financial management, as it directly impacts the credibility and reliability of financial information presented to the public. As businesses continue to grow and expand, mastering the intricacies of revenue-expense elimination will remain a key competency for financial professionals worldwide.

在金融和会计的世界中，理解各种术语和概念对于有效管理和决策至关重要。其中一个在财务报告中发挥重要作用的概念是收入-费用消除。这个术语指的是在合并财务报表中去除或调整属于公司内部交易的收入和费用的过程。其目标是通过避免对收入和费用的重复计算，提供公司财务健康状况的更清晰的图景。为了详细说明，让我们考虑一个场景，其中一家母公司的两个子公司之间进行交易。例如，子公司A以100,000美元的价格向子公司B销售商品。在这种情况下，子公司A确认了100,000美元的收入，而子公司B则将相同金额记录为费用。当母公司合并这些财务报表时，如果不进行任何调整就包括这两个条目，那么整体收入和费用将看起来增加了100,000美元。这可能会误导利益相关者对公司实际业绩的评估。因此，在这种情况下，收入-费用消除变得至关重要。它确保子公司A确认的100,000美元收入和子公司B记录的相应费用在合并财务报表中被消除。通过这样做，母公司呈现出更准确的财务状况，仅反映对整体盈利能力有贡献的外部交易。这种消除过程在公司与其子公司之间经常进行交易的行业中特别重要。它不仅简化了财务报表，还增强了透明度和问责制。投资者和利益相关者依赖这些合并报告做出明智的决策，任何由于未消除的收入和费用造成的差异都可能导致对公司业绩的误判。此外，收入-费用消除不仅仅是一次性的调整；它需要对内部交易进行持续监控和分析。公司必须建立健全的内部控制和会计程序，以确保所有相关交易在合并过程中被识别并适当地消除。这需要组织内不同部门之间的合作，包括财务、会计和运营，以维护准确的记录并促进消除过程。总之，收入-费用消除是财务报告中的一个重要方面，确保合并财务报表的准确性和完整性。通过消除公司内部交易，公司可以提供其财务表现的更清晰视图，最终使股东、投资者和其他利益相关者受益。理解这一概念对于任何参与财务管理的人来说都是必不可少的，因为它直接影响到向公众提供的财务信息的可信度和可靠性。随着企业的不断增长和扩展，掌握收入-费用消除的复杂性将始终是全球财务专业人员的一项关键能力。