deferred charges; deferred expense

简明释义

延迟费用,延期费用

英英释义

例句

1.The company recorded the payment for the insurance policy as deferred charges to reflect that the expense will be recognized over the policy period.

公司将保险政策的付款记录为递延费用，以反映该费用将在政策期间内被确认。

2.The deferred charges associated with the marketing campaign will be amortized over the next six months.

与营销活动相关的递延费用将在接下来的六个月内摊销。

3.At the end of the fiscal year, we reviewed our deferred expenses to ensure they are accurately reported on the balance sheet.

在财政年度结束时，我们审查了我们的递延费用，以确保它们在资产负债表上准确报告。

4.Our accountant explained that the deferred expenses from last quarter must be accounted for in this year's financial statements.

我们的会计师解释说，上一季度的递延费用必须在今年的财务报表中进行核算。

5.We need to adjust our budget to account for the deferred charges we incurred during the project.

我们需要调整预算，以考虑在项目中产生的递延费用。

作文

In the world of accounting, understanding various terms and concepts is crucial for accurate financial reporting. One such term that often comes up is deferred charges; deferred expense. This concept refers to costs that have been incurred but not yet recognized as expenses on the income statement. Essentially, these are payments made in advance for services or goods that will be received in the future. For example, if a company pays for a year's worth of insurance upfront, this payment is classified as a deferred charge; deferred expense until the coverage period begins. The significance of recognizing deferred charges; deferred expense lies in the matching principle of accounting, which states that expenses should be matched with the revenues they help generate. By deferring certain charges, companies can ensure that their financial statements accurately reflect their financial performance over time. This practice helps to avoid inflating expenses in one period while understating them in another, leading to a more accurate portrayal of profitability. For businesses, managing deferred charges; deferred expense is essential for cash flow management. When a company makes a large payment for a future service, it must plan its cash flow accordingly. By spreading out the recognition of these expenses over several periods, businesses can maintain a more stable financial outlook, avoiding sudden spikes in expenses that could impact profitability. This strategy is particularly important in industries where cash flow can be volatile. Moreover, investors and stakeholders often scrutinize a company's balance sheet for deferred charges; deferred expense as part of their analysis. A high level of deferred expenses might indicate that a company is investing heavily in future growth, but it could also raise concerns about potential liquidity issues. Therefore, transparency in reporting these charges is vital for maintaining investor confidence. In conclusion, the concept of deferred charges; deferred expense plays a critical role in accounting and financial reporting. It allows businesses to manage their expenses more effectively, adhere to accounting principles, and provide a clearer picture of financial health to stakeholders. As companies continue to navigate complex financial landscapes, understanding and properly managing deferred charges; deferred expense will remain a key component of sound financial practices.

在会计领域，理解各种术语和概念对于准确的财务报告至关重要。其中一个常常出现的术语是递延费用；递延支出。这个概念指的是已经发生但尚未在损益表上确认的费用。基本上，这些是为未来将收到的服务或商品提前支付的费用。例如，如果一家公司预付了一年的保险费，这笔付款在保障期开始之前被归类为递延费用；递延支出。识别递延费用；递延支出的重要性在于会计的配比原则，该原则规定费用应与其帮助产生的收入相匹配。通过递延某些费用，公司可以确保其财务报表准确反映其财务表现。这种做法有助于避免在一个时期内夸大费用，同时在另一个时期内低估费用，从而更准确地描绘盈利能力。对于企业来说，管理递延费用；递延支出对现金流管理至关重要。当公司为未来的服务支付一笔大额款项时，必须相应地规划其现金流。通过在多个期间内分摊这些费用的确认，企业可以保持更稳定的财务前景，避免突然的费用激增影响盈利能力。这种策略在现金流可能波动的行业中尤为重要。此外，投资者和利益相关者通常会在分析公司的资产负债表时审查递延费用；递延支出。高水平的递延费用可能表明公司正在大量投资于未来的增长，但也可能引发对潜在流动性问题的担忧。因此，在报告这些费用时保持透明度对于维护投资者信心至关重要。总之，递延费用；递延支出的概念在会计和财务报告中发挥着关键作用。它使企业能够更有效地管理费用，遵循会计原则，并向利益相关者提供更清晰的财务健康状况。随着公司继续在复杂的金融环境中航行，理解和妥善管理递延费用；递延支出将始终是健全财务实践的关键组成部分。