unamortized expense

简明释义

未摊费用，未摊销费用

英英释义

例句

1.The company reported an unamortized expense 未摊销费用 of $10,000 on its balance sheet.

该公司在其资产负债表上报告了$10,000的未摊销费用.

2.Investors should be aware of the unamortized expense 未摊销费用 when evaluating the company's financial health.

投资者在评估公司的财务健康状况时，应注意未摊销费用.

3.The accountant adjusted the entries to reflect the unamortized expense 未摊销费用 for the past year.

会计调整了条目以反映过去一年中的未摊销费用.

4.The unamortized expense 未摊销费用 will affect the net income reported in the quarterly earnings.

该未摊销费用将影响季度收益中报告的净收入.

5.A high amount of unamortized expense 未摊销费用 could indicate poor financial management.

大量的未摊销费用可能表明财务管理不善.

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and reporting. One such term that often raises questions among students and professionals alike is unamortized expense. This term refers to costs that have been incurred but not yet allocated over their useful life. Understanding unamortized expense is essential for accurate financial statements and budgeting. To illustrate this concept, consider a company that invests in a piece of equipment worth $10,000 with an expected useful life of five years. Instead of expensing the entire amount in the year of purchase, the company will amortize this cost. Amortization spreads the expense over the equipment's useful life, allowing the company to match the expense with the revenue generated from using the equipment. However, if the company has only recorded a portion of this expense in its financial statements, the remaining balance is considered unamortized expense. For example, if the company decides to amortize the equipment at $2,000 per year, after two years, it would have recorded $4,000 as an expense. The remaining $6,000 would be classified as unamortized expense, which will continue to be amortized in the following years. This distinction is important because it affects both the balance sheet and the income statement. The unamortized expense represents future expenses that will impact the company's profitability in subsequent periods. From a financial analysis perspective, understanding unamortized expense can provide insights into a company's operational efficiency. If a company has a significant amount of unamortized expense, it may indicate that the company is heavily investing in long-term assets or projects, which could be a strategic move to enhance future earnings. However, it could also suggest that the company is not effectively managing its resources, leading to potential cash flow issues down the line. Moreover, investors and stakeholders look closely at unamortized expense when evaluating a company's financial health. A high level of unamortized expenses might raise red flags, prompting further investigation into the company's capital expenditure policies and overall financial strategy. Therefore, companies must maintain transparency regarding their amortization practices and clearly communicate their unamortized expense in financial reports. In conclusion, the term unamortized expense plays a vital role in financial accounting and reporting. It represents costs that are yet to be allocated over time, impacting both the balance sheet and income statement. By understanding this term, businesses can better manage their financial resources and provide clearer insights to stakeholders. As finance professionals, being adept at handling concepts like unamortized expense not only enhances our analytical skills but also strengthens our ability to make informed decisions that drive business success. Ultimately, knowledge of unamortized expense and its implications is essential for anyone involved in financial management, accounting, or investment analysis. It allows for a deeper understanding of how expenses are recognized over time and how they influence a company's financial performance. As we continue to navigate the complexities of finance, mastering terms like unamortized expense will undoubtedly contribute to our effectiveness and growth in the field.

在金融和会计的世界中，理解各种术语对于有效管理和报告至关重要。其中一个常常让学生和专业人士感到困惑的术语是未摊销费用。这个术语指的是已经发生但尚未在其使用寿命内分配的成本。理解未摊销费用对于准确的财务报表和预算非常重要。为了说明这一概念，考虑一家投资于价值10,000美元的设备的公司，该设备的预期使用寿命为五年。该公司不会在购买的年份内将整个金额作为费用，而是会对这笔费用进行摊销。摊销将费用分摊到设备的使用寿命内，使公司能够将费用与使用设备所产生的收入相匹配。然而，如果该公司仅在其财务报表中记录了部分费用，则剩余的余额被视为未摊销费用。例如，如果公司决定以每年2,000美元的速度摊销设备，那么在两年后，它将记录4,000美元的费用。剩余的6,000美元将被归类为未摊销费用，并将在接下来的几年中继续摊销。这一区分非常重要，因为它影响资产负债表和损益表。未摊销费用代表未来的费用，这些费用将在后续期间影响公司的盈利能力。从财务分析的角度来看，理解未摊销费用可以提供有关公司运营效率的见解。如果一家公司有大量的未摊销费用，这可能表明公司正在大量投资于长期资产或项目，这可能是增强未来收益的战略举措。然而，它也可能表明公司没有有效管理其资源，导致潜在的现金流问题。此外，投资者和利益相关者在评估公司的财务健康状况时，会密切关注未摊销费用。高水平的未摊销费用可能会引发警示，促使进一步调查公司的资本支出政策和整体财务战略。因此，公司必须在其财务报告中保持关于其摊销实践的透明度，并清晰地传达其未摊销费用。总之，术语未摊销费用在财务会计和报告中发挥着至关重要的作用。它代表尚未随时间分配的成本，影响资产负债表和损益表。通过理解这个术语，企业可以更好地管理其财务资源，并向利益相关者提供更清晰的见解。作为金融专业人士，熟练处理像未摊销费用这样的概念不仅提升了我们的分析技能，还增强了我们做出推动业务成功的明智决策的能力。最终，掌握未摊销费用及其影响的知识对于任何参与财务管理、会计或投资分析的人来说都是必不可少的。它使我们能够更深入地理解费用如何随时间被确认，以及这些费用如何影响公司的财务表现。在我们继续应对金融复杂性时，掌握像未摊销费用这样的术语无疑将有助于我们在该领域的有效性和成长。