accrued-expenditure basis

简明释义

支出权责发生制

英英释义

例句

1.Using an accrued-expenditure basis allows for a more accurate reflection of the company's financial position at any given time.

使用应计支出基础可以更准确地反映公司在任何特定时刻的财务状况。

2.Our accounting policy states that we operate on an accrued-expenditure basis to ensure compliance with GAAP.

我们的会计政策声明我们在应计支出基础上运作，以确保符合一般公认会计原则（GAAP）。

3.The transition to an accrued-expenditure basis has improved our cash flow management significantly.

转向应计支出基础显著改善了我们的现金流管理。

4.Under the accrued-expenditure basis, salaries are recognized in the period they are earned, even if payment occurs later.

根据应计支出基础，工资在赚取的期间内确认，即使付款发生在之后。

5.The company prepares its financial statements on an accrued-expenditure basis, which means expenses are recorded when they are incurred, not when they are paid.

公司按照应计支出基础编制财务报表，这意味着费用在发生时记录，而不是在支付时记录。

作文

In the world of accounting and finance, understanding different bases of accounting is crucial for accurate financial reporting. One such basis is the accrued-expenditure basis, which plays a significant role in how expenses are recognized and reported in financial statements. This method differs from the cash basis of accounting, where transactions are recorded only when cash is exchanged. Instead, the accrued-expenditure basis focuses on recognizing expenses when they are incurred, regardless of when the cash payment is made. For example, consider a company that receives a utility bill for services rendered in December but does not pay it until January. Under the cash basis, the expense would only be recorded in January when the payment is made. However, using the accrued-expenditure basis, the company would recognize the expense in December, aligning the expense with the period in which the service was actually consumed. This approach provides a more accurate picture of the company's financial performance during a specific period, allowing stakeholders to make informed decisions based on the true economic activity of the business.The accrued-expenditure basis is particularly important for businesses that operate on a large scale or have complex operations. For instance, companies with long-term projects may incur various expenses over time, such as labor costs, materials, and overhead. By applying the accrued-expenditure basis, these companies can match their expenses with the revenues generated from those projects, ensuring that financial statements reflect the actual profitability of their operations.Moreover, this accounting method enhances comparability between different periods. By recognizing expenses in the same period as the related revenues, businesses can provide a clearer view of their financial performance. Investors and analysts often prefer the accrued-expenditure basis because it offers a more realistic assessment of a company's financial health. It allows them to see how well the company manages its resources and obligations, which is essential for evaluating its sustainability and growth potential.However, transitioning to an accrued-expenditure basis can pose challenges for some businesses, especially smaller ones that may not have the resources to implement such a system effectively. These companies might struggle with tracking and recording expenses accurately, leading to potential discrepancies in their financial reports. Therefore, it is essential for organizations to invest in proper accounting systems and training for their staff to ensure the effective application of the accrued-expenditure basis.In conclusion, the accrued-expenditure basis is a fundamental accounting principle that significantly impacts financial reporting. By recognizing expenses when they are incurred rather than when cash is paid, businesses can provide a more accurate and comprehensive view of their financial performance. This method not only aids in better decision-making for management and investors but also enhances the overall transparency and credibility of financial statements. As companies continue to navigate the complexities of modern business environments, adopting the accrued-expenditure basis will remain a vital practice for achieving financial accuracy and reliability.

在会计和财务的世界中，理解不同的会计基础对于准确的财务报告至关重要。其中一种基础是应计支出基础，它在费用的确认和财务报表的报告中发挥着重要作用。这种方法与现金会计基础不同，现金会计基础仅在现金交换时记录交易。相反，应计支出基础专注于在发生费用时确认费用，而不管现金支付何时进行。例如，考虑一家在12月收到公用事业账单的公司，但直到1月才付款。在现金基础下，费用仅在1月支付时记录。然而，使用应计支出基础，公司将在12月确认费用，将费用与实际消费服务的期间对齐。这种方法提供了公司在特定期间内财务表现的更准确的图景，使利益相关者能够根据业务的真实经济活动做出明智的决策。应计支出基础对于大规模运营或具有复杂操作的企业尤其重要。例如，从事长期项目的公司可能会随着时间的推移产生各种费用，如人工成本、材料费和间接费用。通过应用应计支出基础，这些公司可以将其费用与由这些项目产生的收入匹配，确保财务报表反映其运营的实际盈利能力。此外，这种会计方法增强了不同期间之间的可比性。通过在与相关收入相同的期间确认费用，企业可以提供其财务表现的更清晰视图。投资者和分析师通常更喜欢应计支出基础，因为它提供了对公司财务健康状况的更现实评估。它使他们能够看到公司如何管理其资源和义务，这对于评估公司的可持续性和增长潜力至关重要。然而，对于一些企业，特别是较小的企业，过渡到应计支出基础可能会带来挑战。这些公司可能在有效实施此系统方面没有足够的资源，可能会在准确跟踪和记录费用时遇到困难，从而导致财务报告中的潜在差异。因此，组织必须投资于适当的会计系统和员工培训，以确保有效应用应计支出基础。总之，应计支出基础是一个基本的会计原则，对财务报告有显著影响。通过在发生费用时而不是在支付现金时确认费用，企业可以提供更准确和全面的财务表现视图。这种方法不仅有助于管理层和投资者做出更好的决策，还增强了财务报表的整体透明度和可信度。随着公司继续应对现代商业环境的复杂性，采用应计支出基础将仍然是实现财务准确性和可靠性的关键实践。