accrued income

简明释义

应计收入

英英释义

例句

1.The accountant explained that accrued income represents money earned but not yet received.

会计解释说，应计收入代表已赚取但尚未收到的钱。

2.At the end of the fiscal year, the company reported its accrued income as part of its financial statements.

在财年的末尾，公司将其应计收入作为财务报表的一部分报告。

3.Investors should pay attention to accrued income when evaluating a company's profitability.

投资者在评估公司的盈利能力时应关注应计收入。

4.An increase in accrued income can indicate growth in sales or service delivery.

增加的应计收入可能表明销售或服务交付的增长。

5.The firm recognized accrued income from services rendered in December, which will be collected in January.

公司确认了来自12月提供服务的应计收入，该收入将在1月收回。

作文

Accrued income is a financial term that refers to revenue that has been earned but not yet received. This concept is crucial for businesses and individuals alike, as it affects the way income is reported on financial statements. Understanding accrued income (应计收入) can provide valuable insights into cash flow management and overall financial health.To illustrate this concept, consider a freelance graphic designer who completes a project for a client in December but does not receive payment until January. In this scenario, the designer has earned income for the work done in December, but the cash has not been received yet. According to accounting principles, this income should be recorded in December’s financial statements as accrued income (应计收入). This ensures that the financial records accurately reflect the income earned during that period, regardless of when the cash is actually received.The importance of recognizing accrued income (应计收入) lies in its impact on financial reporting. By recording income as it is earned, companies can provide a more accurate picture of their financial performance. This practice aligns with the accrual basis of accounting, which states that revenues and expenses should be recognized when they are incurred, not necessarily when cash changes hands.For businesses, failing to account for accrued income (应计收入) can lead to significant discrepancies in financial reports. For example, if the graphic designer had only recorded income upon receipt of payment, their income statement for December would show lower earnings than what was actually generated. This could mislead stakeholders about the company's profitability and performance.Moreover, understanding accrued income (应计收入) is essential for effective cash flow management. Businesses must anticipate when cash will be received in relation to when income is recognized. If a company consistently has a large amount of accrued income (应计收入), it may indicate that they are extending credit to customers or that there are delays in payment processing. This situation can create cash flow challenges, as the business may struggle to meet its obligations while waiting for payments to arrive.In addition to business applications, individuals can also benefit from understanding accrued income (应计收入). For instance, an individual who works as a consultant may complete several projects throughout the year but only receive payments at the end of each month. By recognizing accrued income (应计收入), they can better manage their personal finances and budgeting, ensuring they have a clear understanding of their income for each month.In conclusion, accrued income (应计收入) is a vital concept in both personal and business finance. It reflects the income that has been earned but not yet received, providing a more accurate depiction of financial performance. By recognizing accrued income (应计收入) in financial statements, businesses and individuals can improve their cash flow management and make informed financial decisions. Ultimately, mastering this concept can lead to better financial planning and stability in the long run.

应计收入是一个财务术语，指的是已经赚取但尚未收到的收入。这个概念对于企业和个人都至关重要，因为它影响着财务报表上收入的报告方式。理解应计收入可以提供关于现金流管理和整体财务健康的重要见解。为了说明这个概念，可以考虑一位自由职业的平面设计师，他在12月为客户完成了一个项目，但直到1月才收到付款。在这种情况下，设计师为12月完成的工作赚取了收入，但现金尚未收到。根据会计原则，这笔收入应该在12月的财务报表中记录为应计收入。这确保了财务记录准确反映了该期间内赚取的收入，而不论现金何时实际收到。确认应计收入的重要性在于它对财务报告的影响。通过在收入产生时进行记录，公司可以提供更准确的财务业绩图景。这种做法与权责发生制会计原则一致，该原则规定收入和费用应在发生时确认，而不一定是在现金交割时。对于企业而言，未能计算应计收入可能导致财务报告出现重大差异。例如，如果平面设计师仅在收到付款时记录收入，他们的12月收入报表将显示低于实际产生的收入。这可能会误导利益相关者对公司的盈利能力和表现的看法。此外，理解应计收入对于有效的现金流管理至关重要。企业必须预测现金何时会收到以及收入何时被确认。如果一家企业持续有大量的应计收入，这可能表明他们正在向客户提供信贷或付款处理存在延迟。这种情况可能会造成现金流挑战，因为企业在等待付款到达时可能难以履行其义务。除了商业应用外，个人也可以从理解应计收入中受益。例如，一位作为顾问工作的个人可能在一年内完成多个项目，但每个月底才收到付款。通过确认应计收入，他们可以更好地管理个人财务和预算，确保对每个月的收入有清晰的了解。总之，应计收入是个人和商业财务中的一个重要概念。它反映了已赚取但尚未收到的收入，提供了财务表现的更准确描述。通过在财务报表中确认应计收入，企业和个人可以改善现金流管理并做出明智的财务决策。最终，掌握这一概念可以在长期内带来更好的财务规划和稳定。