deferred charges

简明释义

递延资产

英英释义

例句

1.The company recorded the payment for the software license as deferred charges because it will benefit from the software over the next three years.

公司将软件许可的付款记录为递延费用，因为它将在未来三年内从软件中受益。

2.In accounting, deferred charges 递延费用 are expenses that have been paid but not yet incurred.

在会计中，递延费用是已经支付但尚未发生的费用。

3.Investors should be aware of the deferred charges 递延费用 as they can affect the company's profitability in the future.

投资者应该意识到递延费用可能会影响公司的未来盈利能力。

4.When preparing the financial statements, the accountant noted the deferred charges 递延费用 on the balance sheet.

在准备财务报表时，会计注意到资产负债表上的递延费用。

5.The audit revealed that some deferred charges 递延费用 were improperly classified, leading to a restatement of earnings.

审计发现一些递延费用被错误分类，导致收益的重新陈述。

作文

In the world of accounting and finance, understanding various terminologies is crucial for effective management and reporting. One such term that often arises in financial statements is deferred charges. This concept refers to expenses that have been incurred but not yet recognized as an expense on the income statement. Essentially, these are costs that a company has paid for in advance, and they will be amortized over time as the benefits of these expenses are realized. For example, if a business pays for an insurance policy covering a year ahead, the payment made is considered a deferred charge until it is gradually expensed over the course of the year.The significance of deferred charges lies in their impact on a company's financial health and cash flow management. By deferring certain charges, businesses can better match their expenses with the revenues they generate from those expenses. This matching principle is fundamental in accounting, ensuring that financial statements reflect a more accurate picture of a company's performance over a given period.Moreover, deferred charges can also play a role in tax planning. Certain expenses can be deferred to future periods, allowing companies to manage their taxable income more effectively. By recognizing expenses in a staggered manner, businesses can potentially lower their tax liabilities in profitable years while deferring them to less profitable years, thus optimizing their overall tax position.However, it is essential for businesses to monitor their deferred charges closely. If these charges accumulate without proper management, they can lead to cash flow issues. Companies need to ensure that they do not defer too many charges at once, which could result in a significant expense recognition in future periods, adversely affecting profitability and financial ratios.Furthermore, investors often scrutinize deferred charges when evaluating a company's financial statements. A high level of deferred charges may raise red flags, indicating that a company is not generating sufficient revenue to cover its expenses. Therefore, transparency in reporting these charges is vital for maintaining investor confidence and ensuring that stakeholders have a clear understanding of the company's financial position.In conclusion, deferred charges are an essential aspect of accounting that allows businesses to manage their expenses and cash flow effectively. They provide flexibility in financial reporting and can aid in tax planning, but they require careful monitoring to avoid potential pitfalls. Understanding this concept is key for anyone involved in finance or accounting, as it directly impacts how a company's financial health is perceived and managed. As businesses continue to navigate complex financial landscapes, the role of deferred charges will remain significant in ensuring sound financial practices and decision-making.

在会计和财务的世界中，理解各种术语对于有效的管理和报告至关重要。一个经常出现在财务报表中的术语是递延费用。这个概念指的是已经发生但尚未在损益表上确认的费用。基本上，这些是公司提前支付的成本，随着这些费用的收益被实现，它们将被摊销。例如，如果一家企业为未来一年的保险政策支付了费用，那么所支付的费用被视为递延费用，直到它在一年内逐渐被计入费用。递延费用的重要性在于它们对公司财务健康和现金流管理的影响。通过递延某些费用，企业可以更好地将其费用与从这些费用产生的收入相匹配。这种配比原则在会计中是基本的，确保财务报表反映出公司在特定期间内的表现的更准确的图景。此外，递延费用也可以在税务规划中发挥作用。某些费用可以递延到未来的期间，使公司能够更有效地管理其应税收入。通过以分期的方式确认费用，企业可以在盈利年份降低其税收负担，同时将其递延到不太盈利的年份，从而优化其整体税务状况。然而，企业必须密切监控它们的递延费用。如果这些费用在没有适当管理的情况下积累，可能会导致现金流问题。公司需要确保不一次性递延过多的费用，这可能导致未来期间的大规模费用确认，进而对盈利能力和财务比率产生不利影响。此外，投资者通常会在评估公司的财务报表时审查递延费用。高水平的递延费用可能会引起警惕，表明公司没有产生足够的收入来覆盖其费用。因此，在报告这些费用时保持透明度对于维护投资者信心和确保利益相关者清楚理解公司财务状况至关重要。总之，递延费用是会计中的一个重要方面，它使企业能够有效管理其费用和现金流。它们提供了财务报告的灵活性，并可以帮助进行税务规划，但需要仔细监控以避免潜在的陷阱。理解这一概念对于任何参与财务或会计的人来说都是关键，因为它直接影响到公司财务健康的感知和管理。随着企业继续在复杂的财务环境中航行，递延费用的角色将在确保健全的财务实践和决策中保持重要性。