accrued revenues and expenses basis

简明释义

收入费用权责发生制

英英释义

例句

1.The audit revealed that the firm did not apply the accrued revenues and expenses basis correctly in its previous reports.

审计发现该公司在之前的报告中没有正确应用应计收入和费用基础。

2.Our accounting policy follows an accrued revenues and expenses basis to align with GAAP standards.

我们的会计政策遵循应计收入和费用基础以符合GAAP标准。

3.Using an accrued revenues and expenses basis helps provide a more accurate picture of the company's financial health.

使用应计收入和费用基础有助于提供公司财务健康状况的更准确图景。

4.Under the accrued revenues and expenses basis, we need to record the unpaid invoices as revenue.

根据应计收入和费用基础，我们需要将未支付的发票记录为收入。

5.The company prepares its financial statements on an accrued revenues and expenses basis, which means it recognizes income when earned and expenses when incurred.

该公司按照应计收入和费用基础编制财务报表，这意味着它在收入确认时确认收入，在费用发生时确认费用。

作文

In the world of accounting, understanding the principles that govern financial reporting is crucial for both businesses and stakeholders. One such principle is the accrued revenues and expenses basis, which plays a vital role in how companies recognize income and expenses. This method contrasts with the cash basis of accounting, where transactions are recorded only when cash changes hands. The accrued revenues and expenses basis allows for a more accurate representation of a company's financial position by recognizing revenues when they are earned and expenses when they are incurred, regardless of when cash is exchanged.The concept of accrual accounting is rooted in the matching principle, which states that expenses should be matched with the revenues they help to generate within the same accounting period. For example, if a company provides services in December but does not receive payment until January, under the accrued revenues and expenses basis, the revenue would still be recognized in December. This approach provides a clearer picture of a company's performance during a specific period, allowing stakeholders to make informed decisions based on comprehensive data.Moreover, the accrued revenues and expenses basis enhances transparency in financial reporting. Investors, creditors, and other stakeholders can assess a company's profitability and financial health more accurately. For instance, if a business incurs significant expenses in one period but defers the recognition of related revenues, it may misrepresent its financial standing. By adhering to the accrued revenues and expenses basis, companies ensure that their financial statements reflect the true nature of their operations.Implementing the accrued revenues and expenses basis also requires meticulous record-keeping. Companies must maintain detailed records of all transactions, including accounts receivable and payable, to ensure that revenues and expenses are recognized in the appropriate periods. This diligence not only aids in compliance with accounting standards but also fosters accountability within the organization.However, transitioning from a cash basis to an accrued revenues and expenses basis can pose challenges for some businesses, particularly smaller firms with limited resources. The complexity of accrual accounting may necessitate additional training for staff or the hiring of external accountants. Despite these challenges, the long-term benefits of improved financial accuracy and enhanced decision-making capabilities often outweigh the initial hurdles.In conclusion, the accrued revenues and expenses basis is a fundamental aspect of modern accounting that provides a more accurate reflection of a company's financial activities. By recognizing revenues and expenses in the periods they occur, businesses can present a truthful view of their financial performance. This method not only benefits the companies themselves but also serves the interests of investors and stakeholders who rely on accurate financial information to guide their decisions. As businesses continue to navigate an increasingly complex economic landscape, embracing the accrued revenues and expenses basis will be essential for sustainable growth and success.

在会计世界中，理解管理财务报告的原则对于企业和利益相关者至关重要。其中一个原则是应计收入和费用基础，它在公司如何确认收入和费用方面发挥着重要作用。这种方法与现金基础会计形成对比，后者仅在现金交付时记录交易。应计收入和费用基础允许更准确地表示公司的财务状况，因为它在收入获得时和费用发生时进行确认，而不管现金何时被交换。应计会计的概念根植于配比原则，该原则指出，费用应与它们帮助产生的收入在同一会计期间内匹配。例如，如果一家公司在十二月提供服务，但直到一月才收到付款，根据应计收入和费用基础，收入仍将在十二月确认。这种方法提供了公司在特定期间内的业绩更清晰的画面，使利益相关者能够根据全面的数据做出明智的决策。此外，应计收入和费用基础增强了财务报告的透明度。投资者、债权人和其他利益相关者可以更准确地评估公司的盈利能力和财务健康。例如，如果一家企业在一个期间内产生了大量费用，但推迟确认相关收入，它可能会误导其财务状况。通过遵循应计收入和费用基础，公司确保其财务报表反映其运营的真实性质。实施应计收入和费用基础还需要细致的记录保存。公司必须维护所有交易的详细记录，包括应收账款和应付账款，以确保在适当的期间确认收入和费用。这种勤奋不仅有助于遵守会计标准，还促进了组织内部的问责制。然而，从现金基础过渡到应计收入和费用基础对一些企业，特别是资源有限的小型企业来说，可能会带来挑战。应计会计的复杂性可能需要对员工进行额外培训或雇用外部会计师。尽管存在这些挑战，但改善财务准确性和增强决策能力的长期好处通常超过了初期的障碍。总之，应计收入和费用基础是现代会计的一个基本方面，它提供了公司财务活动的更准确反映。通过在发生的期间确认收入和费用，企业可以呈现其财务业绩的真实视图。这种方法不仅使企业受益，而且也服务于依赖准确财务信息指导决策的投资者和利益相关者。随着企业继续在日益复杂的经济环境中航行，采用应计收入和费用基础将对可持续增长和成功至关重要。