deferred overhead charges

简明释义

延期间接费用

英英释义

例句

1.The project manager explained that deferred overhead charges would be recognized in the next fiscal period.

项目经理解释说，递延间接费用将在下一个财政期确认。

2.The finance team is concerned about the impact of deferred overhead charges on the company's profitability metrics.

财务团队担心递延间接费用对公司盈利能力指标的影响。

3.The company reported an increase in deferred overhead charges during the last quarter, which indicates higher production costs that have not yet been allocated.

该公司在上个季度报告了递延间接费用的增加，这表明尚未分配的生产成本上升。

4.During the audit, the auditors found discrepancies in the deferred overhead charges that needed to be corrected.

在审计过程中，审计员发现需要纠正的递延间接费用的不一致之处。

5.To manage cash flow, the accountant suggested reviewing the deferred overhead charges that have accumulated over the year.

为了管理现金流，会计建议审查一年中积累的递延间接费用。

作文

In the world of accounting and finance, understanding various terminologies is essential for effective management of resources and financial reporting. One such term that often arises in discussions about cost accounting is deferred overhead charges. These charges represent costs that have been incurred but are not yet recognized as expenses on the income statement. This concept is particularly important for businesses that operate on an accrual basis, where expenses are recorded when they are incurred, rather than when they are paid.To elaborate, deferred overhead charges can include a variety of indirect costs that are related to production but are not directly tied to a specific product or service. For instance, costs associated with utilities, rent, and administrative salaries can fall under this category. When these costs are deferred, they are recorded as assets on the balance sheet until they are allocated to the cost of goods sold or recognized as expenses in future periods. This practice allows companies to match their revenues with the appropriate expenses, adhering to the matching principle in accounting.The importance of managing deferred overhead charges cannot be overstated. Properly tracking these charges ensures that a company does not overstate its profits in any given period. If a business fails to account for these deferred charges, it might present a misleading picture of its financial health. For example, if a company incurs significant overhead costs but does not recognize them, its net income will appear inflated, potentially leading to poor business decisions based on inaccurate financial data.Moreover, understanding deferred overhead charges is vital for budgeting and forecasting. By accurately estimating these costs, businesses can create more precise budgets and forecasts, enabling better strategic planning. This is particularly critical in industries with fluctuating overhead costs, such as manufacturing and construction, where accurate cost allocation can significantly impact profitability.In addition to financial reporting, deferred overhead charges also play a crucial role in tax planning. Businesses must ensure that they comply with tax regulations regarding the timing of expense recognition. In many jurisdictions, the IRS requires that expenses be matched with the revenues they help generate. Therefore, recognizing deferred overhead charges at the right time can affect a company's taxable income and overall tax liability.Furthermore, businesses must regularly review their deferred overhead charges to ensure that they are being allocated appropriately. This involves analyzing the relationship between overhead costs and production levels, which can fluctuate due to various factors, including market demand and operational efficiency. Regular audits and assessments can help identify any discrepancies or inefficiencies in how these charges are managed, allowing for timely adjustments and improved financial performance.In conclusion, the concept of deferred overhead charges is integral to sound financial management and reporting. Understanding this term helps businesses maintain accurate financial records, make informed strategic decisions, and comply with tax regulations. As companies navigate the complexities of cost accounting, a firm grasp of deferred overhead charges will undoubtedly contribute to their long-term success and sustainability in the marketplace.

在会计和财务的世界中，理解各种术语对于有效管理资源和财务报告至关重要。一个在成本会计讨论中经常出现的术语是递延间接费用。这些费用代表已经发生但尚未在损益表上确认的费用。这个概念对于以权责发生制运作的企业尤为重要，因为在这种情况下，费用是在发生时记录的，而不是在支付时。进一步阐述，递延间接费用可以包括与生产相关但不直接与特定产品或服务挂钩的各种间接成本。例如，与公用事业、租金和行政薪资相关的费用都可以归入此类别。当这些费用被递延时，它们作为资产记录在资产负债表上，直到它们被分配到销售成本或在未来期间被确认作为费用。这种做法使公司能够将其收入与适当的费用相匹配，遵循会计中的配比原则。管理递延间接费用的重要性不容小觑。正确跟踪这些费用确保公司不会在任何给定期间内夸大其利润。如果企业未能考虑这些递延费用，它可能会呈现出其财务健康状况的误导性图像。例如，如果一家公司产生了大量间接费用但未予以确认，其净收入将显得膨胀，这可能导致基于不准确的财务数据做出错误的商业决策。此外，理解递延间接费用对预算和预测至关重要。通过准确估算这些费用，企业可以制定更精确的预算和预测，从而实现更好的战略规划。这在间接费用波动较大的行业中尤为关键，例如制造业和建筑业，其中准确的成本分配对盈利能力有重大影响。除了财务报告，递延间接费用在税务规划中也发挥着重要作用。企业必须确保遵守有关费用确认时机的税收法规。在许多司法管辖区，国税局要求费用与其帮助产生的收入相匹配。因此，及时确认递延间接费用会影响公司的应纳税所得额和总体税务负担。此外，企业必须定期审查其递延间接费用，以确保其被适当地分配。这涉及分析间接费用与生产水平之间的关系，这可能由于市场需求和运营效率等各种因素而波动。定期审计和评估可以帮助识别管理这些费用的任何差异或低效，从而允许及时调整和改善财务表现。总之，递延间接费用的概念对于健全的财务管理和报告至关重要。理解这个术语有助于企业保持准确的财务记录，做出明智的战略决策，并遵守税收法规。随着公司在复杂的成本会计中导航，对递延间接费用的牢固掌握无疑将有助于它们在市场中的长期成功和可持续发展。