adjustment of business income

简明释义

营业收入调整

英英释义

例句

1.The adjustment of business income helped the company avoid penalties during the audit process.

这项商业收入的调整帮助公司在审计过程中避免了罚款。

2.An adjustment of business income is essential when preparing for year-end financial reporting.

在准备年终财务报告时，进行商业收入的调整是必不可少的。

3.The accountant made an adjustment of business income to reflect the recent changes in tax laws.

会计师进行了商业收入的调整以反映近期税法的变化。

4.After reviewing the financial statements, we found that an adjustment of business income was necessary to account for unreported revenue.

在审查财务报表后，我们发现有必要进行商业收入的调整以考虑未报告的收入。

5.We need to make an adjustment of business income to include the expenses that were previously overlooked.

我们需要进行商业收入的调整以包含之前被忽视的费用。

作文

In the world of finance and accounting, the term adjustment of business income refers to the process of modifying the reported income of a business to reflect its true financial performance. This adjustment is crucial for various reasons, including tax compliance, financial reporting accuracy, and the overall assessment of a company's profitability. When businesses prepare their financial statements, they must ensure that their income figures are not only accurate but also comply with the relevant accounting standards and regulations. 调整商业收入是指对企业报告的收入进行修改，以反映其真实的财务表现。这种调整至关重要，原因包括税务合规、财务报告的准确性以及对公司盈利能力的整体评估。当企业编制财务报表时，必须确保其收入数字不仅准确，而且符合相关的会计标准和法规。One common reason for the adjustment of business income is the inclusion of non-recurring items. These items can skew the financial results if not properly adjusted. For instance, if a company sells an asset and realizes a significant gain, this one-time event could inflate the income figure for that period. To provide a clearer picture of ongoing operational performance, accountants may adjust for such gains. This means that while the gain is recorded, it is also noted as a non-recurring item, allowing stakeholders to see the underlying trends in the business's income without the distortion caused by one-time events. 一个常见的商业收入的调整原因是包括非经常性项目。这些项目如果不进行适当调整，会扭曲财务结果。例如，如果一家公司出售资产并实现了重大收益，这一单次事件可能会抬高该期间的收入数字。为了更清晰地展现持续的运营表现，会计师可能会对此类收益进行调整。这意味着虽然收益被记录，但它也被标注为非经常性项目，从而让利益相关者看到企业收入的基本趋势，而不受一次性事件造成的扭曲影响。Another aspect of the adjustment of business income involves accounting for expenses that may have been improperly categorized. For example, if a business mistakenly categorizes a capital expenditure as an operating expense, it could lead to an understatement of income. By adjusting these entries, accountants can ensure that the financial statements accurately reflect the business’s operational efficiency and profitability. This is essential for investors and creditors who rely on these reports to make informed decisions about the company's future. 另一个商业收入的调整方面涉及到对可能被错误分类的费用进行核算。例如，如果一家公司错误地将资本支出归类为运营费用，这可能导致收入被低估。通过调整这些条目，会计师可以确保财务报表准确反映企业的运营效率和盈利能力。这对于依赖这些报告做出明智决策的投资者和债权人至关重要。Moreover, the adjustment of business income is also important during audits. Auditors examine financial statements to verify their accuracy and compliance with accounting standards. If discrepancies are found, adjustments will be required to correct the reported income. This process not only helps maintain the integrity of financial reporting but also builds trust with stakeholders. The transparency provided through these adjustments can lead to better investment opportunities and improved relationships with lenders. 此外，在审计过程中，商业收入的调整也很重要。审计师审查财务报表，以验证其准确性和符合会计标准。如果发现不一致之处，将需要进行调整以纠正报告的收入。这个过程不仅有助于维护财务报告的完整性，还能增强与利益相关者的信任。通过这些调整所提供的透明度可以带来更好的投资机会，并改善与贷方的关系。In conclusion, the adjustment of business income is a fundamental aspect of financial management that ensures businesses present an accurate and fair view of their financial health. It involves careful consideration of various factors, including non-recurring items, misclassified expenses, and compliance with accounting standards. By understanding and implementing these adjustments, businesses can enhance their credibility, improve decision-making, and ultimately drive growth and success. 总之，商业收入的调整是财务管理的一个基本方面，确保企业呈现出其财务健康状况的准确和公正的视图。它涉及对各种因素的仔细考虑，包括非经常性项目、错误分类的费用以及遵守会计标准。通过理解和实施这些调整，企业可以增强其信誉、改善决策并最终推动增长和成功。