accrual basis; accrued basis; accrual system

简明释义

应计制

英英释义

例句

1.Under the accrual system 应计系统, expenses are recorded when they are incurred, regardless of when the payment is made.

在应计系统 应计系统下，费用在发生时记录，而不管何时付款。

2.For tax purposes, some small businesses may choose to operate on a cash basis instead of an accrual basis 应计基础.

出于税务目的，一些小企业可能选择采用现金基础，而不是应计基础 应计基础。

3.The transition to an accrual system 应计系统 can be complex but provides a more accurate financial picture.

过渡到应计系统 应计系统可能很复杂，但提供了更准确的财务状况。

4.The company prepares its financial statements on an accrual basis 应计基础, which means that revenues are recognized when earned, not when cash is received.

公司根据应计基础 应计基础编制财务报表，这意味着收入在赚取时确认，而不是在收到现金时。

5.Using an accrued basis 应计基础 allows businesses to match income and expenses in the period they occur.

使用应计基础 应计基础使企业能够在发生的期间匹配收入和费用。

作文

In the world of accounting, understanding different methods of recognizing revenue and expenses is crucial for accurate financial reporting. One of the most widely used methods is the accrual basis (权责发生制), which records revenues and expenses when they are earned or incurred, regardless of when cash is actually exchanged. This approach provides a more realistic view of a company's financial position and performance over a specific period. For instance, if a company delivers goods to a customer in December but does not receive payment until January, under the accrual basis, the revenue would still be recognized in December. This method contrasts sharply with the cash basis accounting, where transactions are only recorded when cash changes hands, potentially leading to misleading financial statements. The accrued basis (应计基础) is closely related to the accrual basis, emphasizing the recognition of expenses that have been incurred but not yet paid. For example, if a business receives a utility bill in January for services used in December, it must recognize that expense in December under the accrued basis. This ensures that the financial statements reflect all relevant expenses in the period they pertain to, providing stakeholders with a clearer picture of the company's obligations and financial health. Implementing an accrual system (权责发生制系统) can be complex, as it requires meticulous record-keeping and an understanding of the timing of transactions. Companies must maintain detailed records of receivables and payables to accurately report their financial status. This system enhances the reliability of financial statements, making them more useful for investors, creditors, and management alike. By using an accrual system, businesses can better assess their profitability and make informed decisions based on comprehensive data rather than just cash flow. Moreover, the accrual basis is essential for aligning financial reporting with the economic reality of a business. It allows companies to match revenues with the expenses incurred to generate those revenues, adhering to the matching principle in accounting. This principle is fundamental to producing accurate income statements, as it ensures that all costs associated with revenue generation are accounted for in the same period. Despite its advantages, some small businesses may find the accrual basis challenging to implement due to the additional complexity it introduces. However, the benefits of having a clearer and more comprehensive view of financial performance often outweigh these challenges. As businesses grow and their transactions become more complex, adopting an accrual system becomes increasingly important. In conclusion, mastering the concepts of accrual basis, accrued basis, and accrual system is vital for anyone involved in financial management. These principles not only enhance the accuracy of financial reporting but also provide valuable insights into a company's operational efficiency and financial health. By embracing these accounting methods, businesses can ensure they are well-positioned for growth and success in an ever-evolving marketplace.

在会计的世界中，理解不同的收入和费用确认方法对于准确的财务报告至关重要。其中一种最广泛使用的方法是权责发生制，它在收入和费用被赚取或发生时进行记录，而不管现金是否实际交换。这种方法提供了公司在特定时期内财务状况和业绩的更真实的视图。例如，如果一家公司在12月向客户交付商品，但直到1月才收到付款，根据权责发生制，收入仍将在12月确认。这种方法与现金基础会计形成鲜明对比，在现金交割时才记录交易，可能导致误导性的财务报表。应计基础与权责发生制密切相关，强调确认已经发生但尚未支付的费用。例如，如果企业在1月收到一张用于12月服务的水电费账单，它必须在12月确认该费用。这确保财务报表反映所有相关费用在其所属期间，从而为利益相关者提供公司义务和财务健康状况的更清晰的图景。实施权责发生制系统可能会很复杂，因为它需要细致的记录保持和对交易时机的理解。公司必须维护应收账款和应付账款的详细记录，以准确报告其财务状况。该系统增强了财务报表的可靠性，使其对投资者、债权人和管理层均更有用。通过使用权责发生制系统，企业可以更好地评估其盈利能力，并基于全面的数据做出明智的决策，而不仅仅依赖于现金流。此外，权责发生制对于使财务报告与商业的经济现实相一致至关重要。它允许公司将收入与产生这些收入所发生的费用进行匹配，遵循会计中的匹配原则。这个原则对于生成准确的损益表是基础，因为它确保与收入生成相关的所有成本在同一期间内得到核算。尽管有其优势，一些小型企业可能会发现实施权责发生制具有挑战性，因为它引入了额外的复杂性。然而，拥有更清晰和更全面的财务表现视图的好处通常超过这些挑战。随着企业的发展及其交易变得更加复杂，采用权责发生制系统变得越来越重要。总之，掌握权责发生制、应计基础和权责发生制系统的概念对于任何参与财务管理的人来说都是至关重要的。这些原则不仅提高了财务报告的准确性，还为公司运营效率和财务健康状况提供了宝贵的见解。通过接受这些会计方法，企业可以确保在不断发展的市场中做好增长和成功的准备。