accrued taxes; taxes accrued

简明释义

应计捐税，应计税款

英英释义

例句

1.Before filing the annual tax return, we reviewed the accrued taxes 应计税款 from the previous year.

在提交年度税务申报之前，我们审查了去年的应计税款。

2.The company must ensure that all taxes accrued 应计税款 are reported accurately in their financial statements.

公司必须确保所有的应计税款在财务报表中准确报告。

3.At the end of the fiscal year, the accountant prepared a report detailing the accrued taxes 应计税款 that needed to be paid.

在财年结束时，会计准备了一份报告，详细说明了需要支付的应计税款。

4.To avoid penalties, it's crucial to keep track of accrued taxes 应计税款 throughout the year.

为了避免罚款，全年跟踪应计税款是至关重要的。

5.The financial audit revealed discrepancies in the taxes accrued 应计税款 for the past three years.

财务审计发现过去三年中应计税款存在差异。

作文

In the world of finance and accounting, understanding the concept of accrued taxes is essential for both individuals and businesses. Taxes accrued refer to the taxes that have been incurred but not yet paid. This means that a company or individual has earned income or engaged in transactions that generate tax obligations, yet the actual payment of those taxes has not yet taken place. This situation is common, especially at the end of a financial period, when businesses need to prepare their financial statements accurately. For instance, consider a company that operates on a fiscal year that ends on December 31. By this date, the company may have generated significant revenue throughout the year, resulting in a substantial tax liability. However, the actual payment of these taxes may not occur until several months later, often in April of the following year. During this period, the company must record the accrued taxes on its balance sheet to reflect its true financial position. Recording taxes accrued is crucial for accurate financial reporting. It ensures that the company's expenses are matched with the revenues they generate in the same period, adhering to the matching principle in accounting. This principle states that expenses should be recognized in the same period as the revenues they help to generate. By doing so, stakeholders can gain a clearer understanding of the company's profitability and financial health. Moreover, failing to account for accrued taxes can lead to misleading financial statements. If a company does not recognize its tax liabilities, its net income will appear higher than it actually is, which can mislead investors and creditors about the company's performance. This can have serious repercussions, including loss of investor confidence and potential legal issues if the company is unable to meet its tax obligations when they come due. In addition to the implications for financial reporting, understanding taxes accrued is also vital for cash flow management. Businesses must ensure they have sufficient liquidity to cover their tax liabilities when they become due. This requires careful planning and forecasting, as the timing of tax payments can significantly impact a company's cash flow. Companies that fail to plan for these payments may find themselves in a precarious financial situation, struggling to meet their obligations. On a personal level, individuals also face accrued taxes. For example, if an individual receives a bonus at the end of the year, they may owe additional taxes on that income. However, the payment of these taxes may not occur until the following tax season. It is important for individuals to understand how taxes accrued can affect their overall financial situation. Being aware of potential tax liabilities can help individuals save and budget accordingly, ensuring they are prepared when tax payments come due. In conclusion, the concept of accrued taxes and taxes accrued plays a significant role in both business and personal finance. Understanding this concept allows for better financial planning, accurate reporting, and informed decision-making. Whether you are a business owner, an accountant, or an individual taxpayer, grasping the implications of accrued taxes is vital for maintaining financial health and compliance with tax regulations.

在财务和会计的世界中，理解应计税款的概念对个人和企业都至关重要。应计税款指的是已经产生但尚未支付的税款。这意味着公司或个人已经获得了收入或进行了产生税务义务的交易，但这些税款的实际支付尚未发生。这种情况很常见，特别是在一个财务周期结束时，当企业需要准确准备其财务报表时。例如，考虑一家在12月31日结束财年的公司。在这个日期之前，该公司可能在全年内产生了可观的收入，从而导致了巨额的税务负债。然而，这些税款的实际支付可能要到几个月后，通常是在下一年的4月。在此期间，公司必须在其资产负债表上记录应计税款以反映其真实的财务状况。记录应计税款对准确的财务报告至关重要。它确保公司的费用与它们在同一时期内产生的收入相匹配，遵循会计中的配比原则。该原则规定，费用应在与其帮助产生的收入相同的期间内确认。通过这样做，利益相关者可以更清楚地了解公司的盈利能力和财务健康状况。此外，不记入应计税款可能导致财务报表失真。如果公司不确认其税务负债，则其净收入看起来将高于实际水平，这可能会误导投资者和债权人关于公司的表现。这可能会产生严重后果，包括失去投资者信心和潜在的法律问题，如果公司无法在到期时满足其税务义务。除了财务报告的影响外，理解应计税款对现金流管理也至关重要。企业必须确保他们有足够的流动性来支付到期的税款。这需要仔细的计划和预测，因为税款支付的时间安排可能会显著影响公司的现金流。未能为这些付款做好计划的公司可能会发现自己处于危险的财务状况，难以满足其义务。在个人层面上，个人也面临着应计税款。例如，如果一个人在年底收到了奖金，他们可能需要为这笔收入支付额外的税款。然而，这些税款的支付可能要等到下一年的报税季节。个人了解应计税款如何影响他们整体财务状况是非常重要的。意识到潜在的税务负债可以帮助个人进行储蓄和预算，从而确保他们在税款到期时做好准备。总之，应计税款和应计税款的概念在商业和个人财务中扮演着重要角色。理解这一概念有助于更好的财务规划、准确的报告和明智的决策。无论你是企业主、会计师还是个人纳税人，掌握应计税款的含义对于维护财务健康和遵守税务法规至关重要。