precollected revenue

简明释义

先期吸取的收入

英英释义

例句

1.A large portion of our precollected revenue 预收收入 comes from annual subscriptions paid upfront by clients.

我们的大部分预收收入 precollected revenue 来自客户提前支付的年度订阅费用。

2.When assessing the budget, the accountant included precollected revenue 预收收入 as part of the total income for the year.

在评估预算时，会计将预收收入 precollected revenue 作为年度总收入的一部分。

3.By managing precollected revenue 预收收入 effectively, the startup was able to invest in new projects sooner than expected.

通过有效管理预收收入 precollected revenue，这家初创公司能够比预期更早地投资新项目。

4.Understanding the implications of precollected revenue 预收收入 on tax liabilities is crucial for financial planning.

了解预收收入 precollected revenue 对税务责任的影响对财务规划至关重要。

5.The company's financial report indicated that the precollected revenue 预收收入 significantly improved cash flow this quarter.

公司的财务报告显示，本季度的预收收入 precollected revenue 显著改善了现金流。

作文

In the realm of finance and accounting, understanding different revenue streams is crucial for businesses to maintain their financial health. One such concept that plays a significant role in revenue management is precollected revenue. This term refers to the income that a company has received before the actual delivery of goods or services. It is common in various industries, especially those that involve subscriptions or advance payments. For instance, a magazine publisher may collect subscription fees from customers before delivering the first issue, thus generating precollected revenue.The implications of precollected revenue are profound for cash flow management. When a business collects money in advance, it can use these funds to invest in operations, pay off debts, or cover other expenses before the actual service is rendered. This proactive approach enhances liquidity and provides a cushion against unforeseen financial challenges. However, it also comes with responsibilities. Businesses must ensure that they deliver the promised goods or services within the stipulated time frame to avoid customer dissatisfaction and potential legal issues.Moreover, precollected revenue has specific accounting treatment. According to accounting principles, it is recorded as a liability on the balance sheet until the goods or services are delivered. This is because the company owes the customer the product or service for which they have already paid. Once the delivery occurs, the liability is reduced, and the revenue is recognized in the income statement. This practice ensures that financial statements accurately reflect the company’s obligations and performance.Another important aspect of precollected revenue is its impact on forecasting and budgeting. Businesses that rely heavily on advance payments must carefully predict future sales based on historical data and market trends. Accurate forecasting helps ensure that the company does not overextend itself by assuming that all collected revenue will be available for immediate use. Instead, they must account for the timing of service delivery and any potential refunds or cancellations that may arise.In conclusion, precollected revenue is a vital concept in the financial landscape of many businesses. It allows companies to secure funds in advance, thereby improving cash flow and operational flexibility. However, it also imposes certain obligations and requires careful management to ensure that customer expectations are met. By understanding and effectively managing precollected revenue, businesses can enhance their financial stability and foster long-term relationships with their customers.

在金融和会计领域，理解不同的收入来源对企业维持财务健康至关重要。其中一个在收入管理中扮演重要角色的概念是预收收入。这个术语指的是公司在实际交付商品或服务之前已经收到的收入。在许多行业中，这种情况很常见，尤其是在涉及订阅或预付款的行业。例如，一家杂志出版商可能在交付第一期之前收取客户的订阅费用，从而产生预收收入。预收收入对现金流管理的影响深远。当企业提前收取资金时，可以利用这些资金进行运营投资、偿还债务或覆盖其他费用，而不必等到实际提供服务之后。这种主动的方式增强了流动性，并为应对不可预见的财务挑战提供了缓冲。然而，这也伴随着责任。企业必须确保在规定的时间内交付承诺的商品或服务，以避免客户的不满和潜在的法律问题。此外，预收收入有其特定的会计处理。根据会计原则，它在资产负债表上作为负债记录，直到商品或服务交付为止。这是因为公司对客户所支付的产品或服务负有义务。一旦交付发生，负债就会减少，收入在损益表中被确认。这一做法确保财务报表准确反映公司的义务和业绩。预收收入的另一个重要方面是其对预测和预算的影响。依赖预付款的企业必须根据历史数据和市场趋势仔细预测未来销售。准确的预测有助于确保公司不会过度扩张，以为所有收取的收入都可以立即使用。相反，他们必须考虑服务交付的时机以及可能出现的退款或取消。总之，预收收入是许多企业财务格局中的一个重要概念。它使公司能够提前锁定资金，从而改善现金流和运营灵活性。然而，它也带来了某些义务，并需要谨慎管理，以确保满足客户的期望。通过理解和有效管理预收收入，企业可以增强财务稳定性，并与客户建立长期关系。