taxes receivable-current

简明释义

应收当期税款

英英释义

例句

1.The accountant reported the amount of taxes receivable-current to ensure accurate financial statements.

会计报告了应收税款-流动的金额，以确保财务报表的准确性。

2.The company expects to collect the taxes receivable-current within the next month.

公司预计将在下个月内收回应收税款-流动。

3.Management discussed strategies to reduce the taxes receivable-current balance during the meeting.

管理层在会议上讨论了减少应收税款-流动余额的策略。

4.During the audit, the auditors focused on the taxes receivable-current account to verify its accuracy.

在审计过程中，审计员重点关注应收税款-流动账户以验证其准确性。

5.Our cash flow analysis showed that taxes receivable-current was significantly higher this quarter.

我们的现金流分析显示，本季度应收税款-流动显著增加。

作文

In the world of finance and accounting, understanding various terms is crucial for both professionals and students alike. One such term that often arises in discussions about government finances and municipal accounting is taxes receivable-current. This phrase refers to the amounts of taxes that are owed to a governmental entity, which are expected to be collected within the current fiscal year. Essentially, it represents an asset on the balance sheet of a government, indicating money that is anticipated to flow into the treasury shortly. To comprehend the significance of taxes receivable-current, one must first understand the broader context of tax collection. Governments rely heavily on taxes as their primary source of revenue. These taxes can come from various sources, including property taxes, income taxes, sales taxes, and more. When taxpayers are billed for these taxes, the amounts due become accounts receivable for the government. The classification of these receivables is important for financial reporting and budgeting purposes. Taxes receivable-current specifically denotes those amounts that are expected to be collected within the next year, distinguishing them from long-term receivables, which may take longer to collect. This distinction helps governments manage their cash flow effectively, ensuring that they have sufficient funds available for essential services and projects. For instance, consider a local government that has issued property tax bills to its residents. The total amount billed for the current year is recorded as taxes receivable-current. As payments are received throughout the year, these amounts decrease, reflecting the government's improved cash position. Conversely, if a significant number of taxpayers fail to pay their taxes on time, the government may face budgetary challenges, as it relies on these expected revenues to fund public services such as education, infrastructure, and public safety. Moreover, the management of taxes receivable-current is critical for maintaining the financial health of a municipality. Governments often employ various strategies to encourage timely payment of taxes, such as offering discounts for early payment or implementing penalties for late payment. These strategies not only help in collecting the owed taxes but also play a role in fostering a sense of civic responsibility among taxpayers. In summary, the term taxes receivable-current is a fundamental concept in governmental accounting that highlights the expected tax revenues within a specified timeframe. By monitoring and managing these receivables, governments can ensure that they maintain adequate cash flow to support essential services. Understanding this term is vital for anyone involved in public finance, as it reflects the financial health and operational efficiency of a government entity. As we continue to navigate the complexities of fiscal management, grasping terms like taxes receivable-current will empower us to make informed decisions that benefit our communities and society at large.

在金融和会计的世界中，理解各种术语对专业人士和学生来说都是至关重要的。一个常常在讨论政府财政和市政会计时出现的术语是应收税款-当前。这个短语指的是欠某个政府实体的税款金额，这些税款预计将在当前财政年度内收回。实质上，它代表了政府资产负债表上的一项资产，表明预计在不久的将来会流入国库的资金。 要理解应收税款-当前的重要性，首先必须理解税收征收的更广泛背景。政府在很大程度上依赖税收作为其主要收入来源。这些税收可以来自多种来源，包括财产税、所得税、销售税等。当纳税人收到这些税单时，所欠的金额就成为政府的应收账款。 这些应收账款的分类对于财务报告和预算编制非常重要。应收税款-当前特别表示那些预计将在下一年内收回的金额，与可能需要更长时间才能收回的长期应收账款区分开来。这种区分有助于政府有效管理现金流，确保他们有足够的资金用于基本服务和项目。 例如，考虑一个地方政府向居民发出了财产税账单。当前年度的总账单金额被记录为应收税款-当前。随着全年的付款到账，这些金额会减少，反映出政府现金状况的改善。相反，如果大量纳税人未能按时缴税，政府可能会面临预算挑战，因为它依赖这些预期收入来资助教育、基础设施和公共安全等公共服务。 此外，管理应收税款-当前对维护市政的财务健康至关重要。政府通常采用各种策略来鼓励及时缴纳税款，例如提供提前付款折扣或对逾期付款实施罚款。这些策略不仅有助于收回欠款，还在促进纳税人之间培养公民责任感方面发挥了作用。 总之，应收税款-当前这一术语是政府会计中的一个基本概念，突显了在特定时间范围内预期的税收收入。通过监测和管理这些应收款项，政府可以确保维持充足的现金流，以支持基本服务。理解这个术语对任何参与公共财政的人来说都是至关重要的，因为它反映了政府实体的财务健康和运营效率。随着我们继续应对财政管理的复杂性，掌握像应收税款-当前这样的术语将使我们能够做出有利于我们的社区和社会整体的明智决策。