accrual date

简明释义

应收应付日期

英英释义

例句

1.The accrual date for the dividends is set for the end of the quarter.

股息的计息日期定在季度末。

2.The interest on the loan will start accruing from the accrual date.

贷款的利息将从计息日期开始产生。

3.The company’s financial statements reflect earnings as of the accrual date.

公司的财务报表反映了截至计息日期的收益。

4.Make sure to record any expenses that occur after the accrual date.

确保记录在计息日期后发生的任何费用。

5.We need to adjust our accounts payable based on the accrual date.

我们需要根据计息日期调整应付账款。

作文

Understanding the concept of financial terms is crucial for anyone involved in business or personal finance. One such term that often comes up is the accrual date, which plays a significant role in accounting and finance. The accrual date refers to the specific date on which revenues or expenses are recognized in the financial statements, regardless of when the cash transactions occur. This principle is part of the accrual basis of accounting, which is essential for providing a more accurate picture of a company's financial health.To illustrate the importance of the accrual date, consider a company that provides services to its clients. If the company completes a project in December but does not receive payment until January, the revenue from that project should still be recorded in December's financial statements. This is because the service was rendered in December, and the accrual date for recognizing that revenue is the date the service was completed, not the date the payment is received. This ensures that the financial statements reflect the true performance of the company during that period.Similarly, expenses must also be recorded at their accrual date. For example, if a company incurs utility expenses in December but pays the bill in January, the expense should be recorded in December. This matching principle helps in aligning revenues with the expenses incurred to generate those revenues, allowing stakeholders to assess profitability accurately.The significance of the accrual date extends beyond just accurate financial reporting; it also impacts tax calculations and compliance. Businesses need to understand their accrual date practices to ensure they are adhering to tax regulations. For instance, if a business recognizes income too early or expenses too late, it might face tax liabilities that could have been avoided. Therefore, understanding the accrual date is vital for proper tax planning and compliance.Moreover, investors and creditors often look at financial statements prepared under the accrual basis of accounting to make informed decisions. The accrual date allows them to see a more comprehensive view of a company's financial position, as it accounts for all obligations and resources at a given time, rather than just cash flow. This can influence investment decisions, lending agreements, and overall trust in the management of the company.In conclusion, the accrual date is a fundamental concept in accounting that significantly affects how businesses report their financial activities. By recognizing revenues and expenses at their respective accrual dates, companies can present a clearer and more accurate financial picture. This practice not only aids in better decision-making for management but also builds trust with investors and creditors. Understanding this term is essential for anyone looking to navigate the complexities of finance and accounting effectively.

理解财务术语的概念对任何参与商业或个人财务的人来说都是至关重要的。其中一个经常出现的术语是accrual date，它在会计和财务中扮演着重要角色。accrual date指的是在财务报表中确认收入或费用的特定日期，无论现金交易何时发生。这一原则是权责发生制会计的一部分，对于提供公司财务健康状况的更准确图景至关重要。为了说明accrual date的重要性，考虑一家为客户提供服务的公司。如果该公司在12月完成了一个项目，但直到1月才收到付款，那么该项目的收入应在12月的财务报表中记录。这是因为服务是在12月提供的，而确认该收入的accrual date是服务完成的日期，而不是收到付款的日期。这确保了财务报表反映出该期间公司真实的业绩。同样，费用也必须在其accrual date上记录。例如，如果一家公司在12月产生了公用事业费用，但在1月支付账单，则该费用应在12月记录。这个匹配原则有助于将收入与产生这些收入所需的费用对齐，使利益相关者能够准确评估盈利能力。accrual date的重要性不仅仅体现在准确的财务报告上；它还影响税务计算和合规性。企业需要了解其accrual date实践，以确保遵守税收法规。例如，如果企业过早确认收入或过晚确认费用，可能会面临本可以避免的税务责任。因此，理解accrual date对于适当的税务规划和合规至关重要。此外，投资者和债权人通常查看按照权责发生制会计准备的财务报表，以做出明智的决策。accrual date使他们能够看到公司财务状况的更全面视图，因为它考虑了在给定时间内所有的义务和资源，而不仅仅是现金流。这可能会影响投资决策、贷款协议以及对公司管理的整体信任。总之，accrual date是会计中的一个基本概念，对企业如何报告其财务活动有重要影响。通过在各自的accrual dates上确认收入和费用，公司可以呈现出更清晰和更准确的财务图景。这一做法不仅有助于管理层做出更好的决策，还能增强投资者和债权人的信任。理解这一术语对于任何希望有效驾驭财务和会计复杂性的人来说都是至关重要的。