accrued income taxes

简明释义

应计未付所得税款

英英释义

例句

1.The company reported an increase in accrued income taxes 应计所得税 on its balance sheet this quarter.

公司在本季度的资产负债表上报告了应计所得税 accrued income taxes的增加。

2.As we prepare for tax season, we need to review our accrued income taxes 应计所得税 for any adjustments.

在我们准备税季时，需要审查我们的应计所得税 accrued income taxes以进行任何调整。

3.During the audit, the accountant found discrepancies in the accrued income taxes 应计所得税 recorded last year.

在审计过程中，会计发现去年记录的应计所得税 accrued income taxes存在差异。

4.Investors are concerned about the rise in accrued income taxes 应计所得税 and its impact on future cash flow.

投资者对应计所得税 accrued income taxes的增加及其对未来现金流的影响感到担忧。

5.The financial statement must accurately reflect the accrued income taxes 应计所得税 to comply with accounting standards.

财务报表必须准确反映应计所得税 accrued income taxes以符合会计标准。

作文

Accrued income taxes are an essential concept in accounting and finance, representing the amount of income tax that a company has incurred but has not yet paid. This concept is crucial for understanding a company’s financial health and tax obligations. When a business earns income, it is required to pay taxes on that income; however, the payment may not occur until a later date. As a result, businesses must account for these taxes in their financial statements to provide a clear picture of their liabilities. The recognition of this obligation ensures that the financial statements reflect the true economic condition of the company. By recording accrued income taxes (应计所得税), a company can match its expenses with the revenues they generate, adhering to the matching principle in accounting. This principle states that expenses should be recorded in the same period as the revenues they help to generate, providing a more accurate representation of profitability. Failure to recognize accrued income taxes (应计所得税) can lead to misleading financial statements, potentially affecting investor decisions and overall market perception. Furthermore, accrued income taxes (应计所得税) are often reported as a liability on the balance sheet, indicating that the company has an obligation to pay this amount in the future. This classification is important for stakeholders who analyze the financial stability of a business. Investors, creditors, and analysts closely examine these liabilities to assess the risk associated with investing in or lending to a company. Additionally, understanding accrued income taxes (应计所得税) is vital for tax planning purposes. Companies often estimate their tax liabilities based on projected income, allowing them to set aside funds to meet these obligations when they come due. This proactive approach can help businesses avoid cash flow issues and ensure they remain compliant with tax regulations. In conclusion, accrued income taxes (应计所得税) play a critical role in the financial reporting process, reflecting a company's tax obligations and contributing to a comprehensive understanding of its financial position. By accurately recognizing and reporting these taxes, businesses can maintain transparency with stakeholders and uphold their fiscal responsibilities. Understanding this concept is not just an accounting necessity; it is a fundamental aspect of sound financial management that supports long-term sustainability and growth.

应计所得税是会计和财务中的一个重要概念，代表公司已经发生但尚未支付的所得税金额。这个概念对于理解公司的财务健康状况和税务义务至关重要。当企业获得收入时，必须就该收入缴纳税款；然而，付款可能会在稍后的日期进行。因此，企业必须在其财务报表中考虑这些税款，以提供清晰的负债状况。这种义务的确认确保财务报表反映公司的真实经济状况。通过记录应计所得税（accrued income taxes），公司可以将其费用与所产生的收入相匹配，遵循会计中的配比原则。该原则规定，费用应在与其产生的收入同一期间内记录，从而更准确地反映盈利能力。不承认应计所得税（accrued income taxes）可能导致财务报表误导，从而影响投资者决策和整体市场认知。此外，应计所得税（accrued income taxes）通常作为负债在资产负债表上报告，表明公司有义务在未来支付该金额。这种分类对于分析公司财务稳定性的利益相关者来说非常重要。投资者、债权人和分析师密切关注这些负债，以评估与投资或借贷给公司相关的风险。此外，了解应计所得税（accrued income taxes）对于税务规划也至关重要。公司通常根据预计收入估算其税务负担，使其能够预留资金以便在到期时满足这些义务。这种主动的方法可以帮助企业避免现金流问题，并确保它们遵守税收法规。总之，应计所得税（accrued income taxes）在财务报告过程中发挥着关键作用，反映了公司的税务义务，并有助于全面了解其财务状况。通过准确识别和报告这些税款，企业可以保持与利益相关者的透明度，履行其财政责任。理解这一概念不仅是会计的必要性；它是支持长期可持续发展和增长的健全财务管理的基本方面。