Deferred charges

简明释义

待摊费用

英英释义

例句

1.The company reported a significant amount of deferred charges 递延费用 on its balance sheet, indicating prepayments for future services.

公司在其资产负债表上报告了大量的递延费用，这表明对未来服务的预付款项。

2.In accounting, deferred charges 递延费用 are often amortized over the period they benefit.

在会计中，递延费用通常在其受益期间内进行摊销。

3.Investors should pay attention to deferred charges 递延费用 as they can impact the company's cash flow in the future.

投资者应关注递延费用，因为它们可能会影响公司的未来现金流。

4.The audit revealed that the deferred charges 递延费用 were not properly accounted for in the previous fiscal year.

审计发现，上一财年递延费用没有得到妥善记录。

5.Management decided to review all deferred charges 递延费用 to ensure they are still valid and necessary.

管理层决定审查所有递延费用以确保它们仍然有效且必要。

作文

In the world of accounting and finance, understanding various terms is crucial for effective management and decision-making. One such term is Deferred charges, which refers to expenses that have been paid in advance but have not yet been recognized as an expense on the income statement. This concept is vital for businesses that engage in long-term projects or subscriptions that require upfront payments. The recognition of these charges affects both the balance sheet and the income statement, making it essential for financial analysts and accountants to grasp its implications.For instance, consider a company that pays for a one-year insurance policy upfront. The payment made at the beginning of the year is recorded as a Deferred charge on the balance sheet. Each month, a portion of this amount is then recognized as an expense, reflecting the use of the insurance coverage over time. This systematic approach ensures that the company's financial statements accurately represent its financial position and performance.Understanding Deferred charges also helps in cash flow management. By recognizing expenses over time rather than all at once, companies can better align their cash inflows and outflows. This alignment is particularly important for businesses with tight cash flows or those that rely on predictable revenue streams. For example, a subscription-based service might collect annual fees upfront, but it would recognize the revenue monthly. Similarly, the associated Deferred charges would be amortized over the same period, ensuring that the financial reports reflect the actual service being provided.Moreover, Deferred charges play a significant role in tax planning and compliance. Depending on the jurisdiction, businesses may have specific rules regarding how these charges are treated for tax purposes. For instance, some expenses may be deductible in the year they are incurred, while others must be spread over several years. Understanding these nuances allows businesses to optimize their tax liabilities and improve overall financial health.In addition to their practical implications, Deferred charges also highlight the importance of accurate record-keeping and financial reporting. Companies must maintain detailed records of all deferred expenses to ensure compliance with accounting standards and regulations. Failure to do so can lead to misstatements in financial reports, which can have serious consequences for stakeholders, including investors, creditors, and regulatory bodies.In conclusion, the term Deferred charges encapsulates a critical aspect of financial management that impacts how businesses report their expenses and manage their cash flows. By recognizing expenses over time, companies can present a more accurate picture of their financial health and performance. Furthermore, understanding the implications of Deferred charges is essential for effective tax planning and compliance. As businesses continue to navigate the complexities of financial reporting, a solid grasp of this term will undoubtedly enhance their ability to make informed decisions and maintain transparency with stakeholders.

在会计和金融的世界中，理解各种术语对于有效管理和决策至关重要。其中一个术语是递延费用，指的是已经预先支付但尚未在损益表上确认的费用。这个概念对于从事长期项目或需要预付费用的订阅业务尤为重要。这些费用的确认会影响资产负债表和损益表，因此财务分析师和会计师必须掌握其含义。例如，考虑一家公司一次性支付了一年期的保险费用。年初支付的款项被记录为资产负债表上的递延费用。每个月，这笔款项的一部分会被确认作为费用，反映出随时间推移所使用的保险覆盖范围。这种系统化的方法确保公司的财务报表准确地代表其财务状况和表现。理解递延费用还有助于现金流管理。通过分期确认费用而不是一次性确认，公司可以更好地协调现金流入和流出。这种协调对于现金流紧张或依赖可预测收入流的企业尤其重要。例如，基于订阅的服务可能会提前收取年度费用，但会按月确认收入。同样，相关的递延费用也会在同一期间内摊销，从而确保财务报告反映出实际提供的服务。此外，递延费用在税务规划和合规中也发挥着重要作用。根据不同的法域，企业可能会有关于这些费用如何处理的具体规则。例如，一些费用可能在发生的那一年可扣除，而其他费用则必须分摊到几年的时间里。理解这些细微差别使企业能够优化其税务负担，提高整体财务健康。除了实际意义外，递延费用还突显了准确记录和财务报告的重要性。公司必须详细记录所有递延费用，以确保遵循会计标准和法规。未能做到这一点可能会导致财务报告中的错误陈述，这对利益相关者（包括投资者、债权人和监管机构）可能产生严重后果。总之，递延费用这一术语概括了财务管理中的一个关键方面，影响着企业如何报告其费用和管理现金流。通过分期确认费用，公司可以呈现出更准确的财务健康和表现。此外，理解递延费用的影响对于有效的税务规划和合规至关重要。随着企业继续应对财务报告的复杂性，对这一术语的深入理解无疑将增强他们做出明智决策和与利益相关者保持透明的能力。