set off receipts against expenditures

简明释义

以收入抵作支出

英英释义

例句

1.It is advisable for small businesses to set off receipts against expenditures to manage cash flow effectively.

小型企业最好将收入与支出抵消以有效管理现金流。

2.In her financial report, she chose to set off receipts against expenditures to highlight profitability.

在她的财务报告中，她选择将收入与支出抵消以突出盈利能力。

3.To simplify the budgeting process, the manager will set off receipts against expenditures from the previous quarter.

为了简化预算过程，经理将将收入与支出抵消上个季度的财务数据。

4.During the annual audit, the accountant decided to set off receipts against expenditures to ensure accurate financial reporting.

在年度审计中，会计决定将收入与支出抵消以确保财务报告的准确性。

5.The company is allowed to set off receipts against expenditures when filing their tax returns.

公司在报税时被允许将收入与支出抵消。

作文

In the world of finance and accounting, understanding how to manage cash flow is crucial for any business. One important concept that often comes into play is the ability to set off receipts against expenditures. This phrase refers to the practice of balancing the income received from various sources against the expenses incurred during a specific period. By doing this, businesses can gain a clearer picture of their financial health and make informed decisions moving forward.To illustrate this concept, let’s consider a small business owner named Sarah who runs a coffee shop. In a given month, Sarah receives a total of $10,000 in sales, which represents her receipts. However, she also has several expenditures, including rent, utilities, and supplies, totaling $7,000. To understand her net income for that month, Sarah needs to set off receipts against expenditures. By subtracting her total expenditures from her total receipts, she finds that her net income is $3,000. This simple calculation allows Sarah to assess her profitability and plan for future expenses.The significance of setting off receipts against expenditures goes beyond just calculating profit. It plays a vital role in budgeting and forecasting. For instance, if Sarah anticipates higher sales in the upcoming months, she might decide to invest in new equipment or hire additional staff. However, without accurately setting off receipts against expenditures, she might overestimate her available cash flow and make decisions that could jeopardize her business.Moreover, this practice is essential for tax purposes. Businesses are required to report their income and expenses to tax authorities. By effectively setting off receipts against expenditures, Sarah can ensure that she pays taxes only on her net income rather than her gross income, which can lead to significant savings.In addition to small businesses, larger corporations also utilize this concept. For example, a multinational company may have various subsidiaries operating in different regions. Each subsidiary will generate its own receipts and incur its own expenditures. By consolidating these figures and setting off receipts against expenditures, the corporation can evaluate the overall performance of its subsidiaries and identify areas for improvement.Furthermore, understanding how to set off receipts against expenditures can help in managing debts. If a business has outstanding loans, it must ensure that its receipts are sufficient to cover its expenditures, including loan repayments. By keeping a close eye on these figures, businesses can avoid cash flow problems that could lead to insolvency.In conclusion, the ability to set off receipts against expenditures is a fundamental skill for anyone involved in managing finances, whether for a small business or a large corporation. This practice not only helps in assessing profitability but also aids in budgeting, tax reporting, and debt management. By mastering this concept, business owners like Sarah can make informed decisions that contribute to their long-term success. Therefore, understanding and applying the principle of setting off receipts against expenditures is essential for maintaining a healthy financial position.

在金融和会计的世界中，理解如何管理现金流对任何企业来说都是至关重要的。一个常常出现的重要概念是能够将收入与支出相抵消。这个短语指的是将来自各个来源的收入与特定时期内发生的支出进行平衡的做法。通过这样做，企业可以更清楚地了解自己的财务状况，并在未来做出明智的决策。为了说明这一概念，让我们考虑一个名叫Sarah的小企业主，她经营着一家咖啡店。在一个月内，Sarah的销售总额为10,000美元，这代表了她的收入。然而，她还有一些支出，包括租金、水电费和供应品，总计7,000美元。为了了解她该月的净收入，Sarah需要将收入与支出相抵消。通过从总收入中减去总支出，她发现她的净收入为3,000美元。这个简单的计算让Sarah能够评估她的盈利能力并为未来的支出进行规划。将收入与支出相抵消的重要性不仅仅体现在计算利润上。它在预算和预测中也发挥着至关重要的作用。例如，如果Sarah预期未来几个月的销售会更高，她可能决定投资新设备或雇佣额外的员工。然而，如果没有准确地将收入与支出相抵消，她可能会高估可用现金流，从而做出可能危及其业务的决策。此外，这一做法对于税务目的也是必不可少的。企业需要向税务机关报告其收入和支出。通过有效地将收入与支出相抵消，Sarah可以确保她只对净收入缴税，而不是总收入，这可以带来显著的节省。除了小企业，大型企业也利用这个概念。例如，一家跨国公司可能在不同地区拥有多个子公司。每个子公司都会产生自己的收入并承担自己的支出。通过整合这些数字并将收入与支出相抵消，公司可以评估其子公司的整体表现并识别改进的领域。此外，理解如何将收入与支出相抵消可以帮助管理债务。如果一家企业有未偿还的贷款，它必须确保其收入足以覆盖包括贷款还款在内的支出。通过密切关注这些数字，企业可以避免导致破产的现金流问题。总之，能够将收入与支出相抵消是任何参与财务管理的人所需掌握的基本技能，无论是小企业还是大型企业。这一做法不仅有助于评估盈利能力，还有助于预算、税务报告和债务管理。通过掌握这一概念，像Sarah这样的企业主可以做出有助于长期成功的明智决策。因此，理解和应用将收入与支出相抵消的原则对保持健康的财务状况至关重要。