prorate

简明释义

英[ˌprəʊˈreɪt]美[ˌproʊˈreɪt]

vt. （美）按比例分配

vi. 按比例分配

第 三 人 称 单 数 p r o r a t e s

现 在 分 词 p r o r a t i n g

过 去 式 p r o r a t e d

过 去 分 词 p r o r a t e d

英英释义

单词用法

同义词

反义词

例句

1.Prorate the height of the tidal waves.

按比例分摊海啸的高度。

2.Prorate the height of the tidal waves.

按比例分摊海啸的高度。

3.To ensure fairness, the school will prorate tuition fees for students who enroll late.

为了确保公平，学校将对晚注册的学生按比例分配学费。

4.When calculating the rent for a partial month, landlords often prorate the amount.

在计算部分月份的租金时，房东通常会按比例分配金额。

5.If you cancel your subscription early, we will prorate the refund based on the time remaining.

如果您提前取消订阅，我们将根据剩余时间按比例分配退款。

6.The company decided to prorate bonuses for employees who joined mid-year.

公司决定对年中入职的员工按比例分配奖金。

7.In the event of an early termination, the service fees will be prorated accordingly.

如果提前终止服务，服务费用将相应地被按比例分配。

作文

In the world of finance and accounting, the term prorate (按比例分配) plays a crucial role in ensuring fairness and accuracy in various transactions. To prorate means to allocate or distribute an amount proportionally based on a specific criterion, such as time, quantity, or usage. This concept is widely used in different contexts, including billing, taxation, and even salary calculations. Understanding how to prorate effectively can help individuals and businesses manage their finances more accurately.For instance, consider a scenario where a tenant moves into an apartment halfway through the month. In this case, the landlord must prorate the rent to reflect the actual days the tenant occupies the unit. If the monthly rent is $1,000, and the tenant moves in on the 15th of a 30-day month, the landlord would calculate the daily rent by dividing the total rent by the number of days in the month: $1,000 ÷ 30 = $33.33 per day. Since the tenant only stays for 15 days, the prorated rent would be 15 days multiplied by the daily rate: 15 × $33.33 = $500. Thus, the tenant pays $500 for the half-month stay, which is a fair representation of their usage.Similarly, businesses often need to prorate expenses when employees work part-time or when services are rendered for a fraction of a billing cycle. For example, if a company provides a subscription service that costs $120 for a year, but a customer subscribes for only six months, the company would prorate the fee to ensure the customer pays only for the period they used the service. The calculation would be straightforward: $120 ÷ 12 months = $10 per month. Therefore, for six months, the customer would owe $60, demonstrating the importance of prorate in maintaining customer satisfaction and fairness.Taxation is another area where prorate calculations are essential. Taxpayers who earn income throughout the year may have their tax liabilities adjusted based on their income level during different periods. For example, if an individual earns a higher salary for part of the year and then takes a lower-paying job, the tax owed may need to be prorated based on the total income earned during each segment of the year. This ensures that taxpayers are not unfairly taxed based on their temporary income fluctuations.Moreover, understanding how to prorate can also be beneficial in personal finance management. When budgeting for expenses like utilities or insurance, one may need to prorate costs based on usage or coverage periods. For instance, if someone switches insurance providers mid-year, they would need to calculate the prorated amount for the premiums paid to ensure they are not overcharged or undercharged for the coverage period.In conclusion, the concept of prorate (按比例分配) is vital in various aspects of financial transactions, from rental agreements to business expenses and taxation. By mastering the art of prorate, individuals and organizations can ensure fair treatment, accurate billing, and effective financial management. As we navigate through our financial responsibilities, understanding how to prorate various costs will undoubtedly contribute to better financial outcomes and enhanced decision-making.

在金融和会计的世界中，术语prorate（按比例分配）在确保各种交易的公平性和准确性方面起着至关重要的作用。prorate的意思是根据特定标准（如时间、数量或使用情况）按比例分配或分配金额。这个概念广泛应用于不同的上下文，包括账单、税收，甚至工资计算。有效理解如何prorate可以帮助个人和企业更准确地管理财务。例如，考虑一个场景，一个租户在月中搬进公寓。在这种情况下，房东必须prorate租金，以反映租户实际占用单位的天数。如果每月租金为1000美元，而租户在一个30天的月份的15号搬入，房东将通过将总租金除以月份的天数来计算每日租金：1000美元÷30=33.33美元/天。由于租户仅停留15天，因此按比例计算的租金将是15天乘以每日费率：15×33.33=500美元。因此，租户为半个月的住宿支付500美元，这公正地反映了他们的使用情况。同样，企业在员工兼职工作或提供服务的时间不完整时，通常需要prorate费用。例如，如果一家公司提供的订阅服务每年收费120美元，但客户只订阅了六个月，那么公司将需要prorate费用，以确保客户仅为他们使用的服务支付费用。计算将是简单的：120美元÷12个月=10美元/月。因此，六个月后，客户应支付60美元，这表明了prorate在维护客户满意度和公平性方面的重要性。税收是另一个需要进行prorate计算的领域。全年赚取收入的纳税人可能需要根据不同期间的收入水平调整其税务责任。例如，如果一个人在一年中的一段时间内收入较高，然后换了一份低薪工作，则应根据每个阶段的总收入对所欠税款进行prorate。这确保纳税人不会因暂时的收入波动而受到不公平的税收。此外，了解如何prorate也有助于个人财务管理。当预算诸如公用事业或保险等费用时，可能需要根据使用情况或覆盖期限进行prorate。例如，如果某人在年中更换保险供应商，他们需要计算已支付的保费的prorate金额，以确保他们不会被多收费或少收费。总之，prorate（按比例分配）的概念在财务交易的各个方面至关重要，从租赁协议到商业费用再到税收。通过掌握prorate的艺术，个人和组织可以确保公平对待、准确计费和有效的财务管理。在我们应对财务责任时，理解如何prorate各种费用无疑将有助于更好的财务结果和增强决策能力。