accrual basis; payable-receivable basis

简明释义

应收应付基础，应收应付制

英英释义

例句

1.The auditor recommended switching to an accrual basis 应计基础 for better financial transparency.

审计师建议转换为应计基础 accrual basis以提高财务透明度。

2.The company prepares its financial statements on an accrual basis 应计基础, which allows for a more accurate representation of its financial position.

公司根据应计基础 accrual basis编制财务报表，这使其财务状况的表现更加准确。

3.Under the payable-receivable basis 应付-应收基础, we recognize income when it is earned, regardless of when the cash is received.

在应付-应收基础 payable-receivable basis下，我们在收入产生时确认收入，而不管现金何时收到。

4.Using an accrual basis 应计基础 helps businesses track their expenses and revenues more effectively throughout the accounting period.

使用应计基础 accrual basis有助于企业在整个会计期间更有效地跟踪其费用和收入。

5.Many small businesses operate on a payable-receivable basis 应付-应收基础 to simplify their accounting processes.

许多小型企业采用应付-应收基础 payable-receivable basis来简化其会计流程。

作文

In the world of accounting, understanding different methods of recognizing revenues and expenses is crucial for accurate financial reporting. One such method is the accrual basis, which recognizes revenues when they are earned and expenses when they are incurred, regardless of when cash transactions occur. This approach provides a more accurate picture of a company's financial position, as it aligns income and expenses to the period in which they are actually generated or consumed. For instance, if a company delivers a service in December but receives payment in January, under the accrual basis, the revenue would be recorded in December. This method contrasts sharply with the cash basis of accounting, where transactions are only recorded when cash is exchanged.Another important concept related to the accrual basis is the payable-receivable basis. This refers to the recognition of accounts payable and accounts receivable within the accrual framework. Accounts payable are obligations that a company owes to suppliers for goods and services received but not yet paid for, while accounts receivable represent money owed to the company by customers for sales made on credit. By tracking these payables and receivables, businesses can better manage their cash flow and ensure they have sufficient funds to meet their obligations.The payable-receivable basis is particularly significant in industries where credit sales are common. It allows companies to maintain a clear understanding of their financial health and liquidity. For example, if a company has a high amount of accounts receivable, it may indicate strong sales growth, but it could also raise concerns about cash flow if those receivables are not collected promptly. Conversely, a high level of accounts payable might suggest that a company is taking advantage of credit terms to manage its cash flow effectively.Implementing the accrual basis and understanding the payable-receivable basis can also enhance decision-making processes within an organization. Management can analyze trends in revenue and expenses over time, leading to better forecasting and budgeting. For instance, if a company notices a consistent increase in accounts receivable, it might decide to tighten its credit policy or enhance its collection efforts to improve cash flow. Similarly, understanding accounts payable can help management negotiate better terms with suppliers, optimizing working capital.Moreover, the accrual basis is often required by Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS), making it essential for publicly traded companies. Adhering to these standards ensures transparency and comparability in financial statements, which is vital for investors and stakeholders. The payable-receivable basis further supports this by providing a clear view of a company's liabilities and assets, contributing to a comprehensive understanding of its financial stability.In conclusion, the accrual basis and the payable-receivable basis are fundamental concepts in accounting that enable businesses to present a true and fair view of their financial performance. By recognizing revenues and expenses in the period they occur, and managing payables and receivables effectively, companies can enhance their financial reporting, improve cash flow management, and make informed strategic decisions. As businesses continue to evolve in a dynamic economic environment, mastering these accounting principles will remain essential for sustainable growth and success.

在会计领域，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。其中一种方法是权责发生制，它在收入获得时和费用发生时确认收入和费用，而不管现金交易何时发生。这种方法提供了公司财务状况的更准确图景，因为它将收入和费用与实际产生或消耗的时期对齐。例如，如果一家公司在12月提供了一项服务但在1月收到了付款，根据权责发生制，收入将在12月记录。这种方法与现金基础会计形成鲜明对比，在现金基础下，只有在现金交易发生时才记录交易。与权责发生制相关的另一个重要概念是应付账款-应收账款基础。这指的是在权责发生制框架内确认应付账款和应收账款。应付账款是公司因收到商品和服务而欠供应商的义务，但尚未支付，而应收账款代表客户因赊账销售而欠公司的款项。通过跟踪这些应付账款和应收账款，企业可以更好地管理现金流，并确保有足够的资金来履行其义务。应付账款-应收账款基础在信贷销售普遍的行业中尤为重要。它使公司能够清楚了解其财务健康和流动性。例如，如果一家公司拥有大量的应收账款，可能表明销售增长强劲，但如果这些应收账款没有及时收回，可能会引发现金流方面的担忧。相反，大量的应付账款可能表明公司正在利用信用条款有效管理其现金流。实施权责发生制并理解应付账款-应收账款基础还可以增强组织内的决策过程。管理层可以分析收入和费用的趋势，从而更好地进行预测和预算。例如，如果一家公司注意到应收账款持续增加，它可能会决定收紧信用政策或加强催收工作以改善现金流。同样，理解应付账款可以帮助管理层与供应商谈判更好的条款，优化营运资本。此外，权责发生制通常是公认会计原则（GAAP）和国际财务报告准则（IFRS）所要求的，因此对上市公司至关重要。遵守这些标准确保了财务报表的透明度和可比性，这对投资者和利益相关者至关重要。而应付账款-应收账款基础进一步支持这一点，提供了公司负债和资产的清晰视图，有助于全面了解其财务稳定性。总之，权责发生制和应付账款-应收账款基础是会计中的基本概念，使企业能够呈现其财务业绩的真实和公正的视图。通过在发生的期间确认收入和费用，并有效管理应付账款和应收账款，公司可以提升财务报告，改善现金流管理，并做出明智的战略决策。随着企业在动态经济环境中不断发展，掌握这些会计原则将始终是可持续增长和成功的关键。