accrued income

简明释义

应收未收收益;

英英释义

例句

1.Investors should pay attention to accrued income as it can indicate future cash inflows.

投资者应关注应计收入，因为它可能表明未来的现金流入。

2.The accrued income from interest on bonds will be recognized in the next accounting period.

债券的利息产生的应计收入将在下一个会计期间确认。

3.At the end of the financial year, the accountant noted the amount of accrued income for services rendered but not yet billed.

在财年的结束时，会计注意到尚未开票的服务所产生的应计收入。

4.In the real estate sector, accrued income can come from rental agreements that have not yet been collected.

在房地产行业，应计收入可以来自尚未收取的租赁协议。

5.The company reported accrued income on its balance sheet to reflect earnings that had been earned but not received.

公司在资产负债表上报告了应计收入，以反映已赚取但尚未收到的收益。

作文

Understanding financial terms is crucial for anyone involved in business or personal finance. One such term that often comes up is accrued income, which refers to income that has been earned but not yet received. This concept is fundamental in accounting, particularly in the accrual basis of accounting, where revenues are recognized when they are earned, regardless of when the cash is actually received. For example, if a company provides services in December but does not receive payment until January, the revenue for those services is considered accrued income in December. This allows businesses to report their financial performance more accurately and gives a clearer picture of their financial health.The importance of accrued income cannot be overstated, especially for businesses that operate on credit. Many companies offer services or products with the expectation of receiving payment at a later date. By recognizing accrued income, these companies can reflect the true value of their services rendered in their financial statements. This practice helps stakeholders, including investors and creditors, to assess the company's profitability and operational efficiency.Moreover, accrued income plays a significant role in cash flow management. Businesses must keep track of what they have earned versus what they have received in cash. This tracking allows them to make informed decisions about budgeting, spending, and future investments. For instance, if a company knows it has substantial accrued income from services performed, it may choose to reinvest that income into the business rather than waiting for the cash to arrive. This proactive approach can lead to growth and expansion opportunities.On the other hand, failing to account for accrued income can lead to significant issues. If a business overlooks this income, it may misrepresent its financial position, leading to poor decision-making. For example, if a company believes it has less income than it actually does because it has not accounted for accrued income, it may cut back on essential expenses or miss out on investment opportunities. Therefore, proper accounting practices are vital to ensure that all forms of income are accurately reported.In summary, accrued income is an essential concept in accounting that represents income earned but not yet received. It allows businesses to present a more accurate picture of their financial status and aids in effective cash flow management. Understanding this term is crucial for anyone involved in financial reporting or analysis. By recognizing and managing accrued income, businesses can make better financial decisions, ultimately leading to improved performance and growth. As we navigate the complexities of financial management, keeping track of accrued income will continue to be a key factor in ensuring long-term success.

理解财务术语对于任何参与商业或个人财务的人来说都是至关重要的。其中一个常常出现的术语是应计收入，它指的是已经赚取但尚未收到的收入。这个概念在会计中是基础，特别是在权责发生制会计中，收入在赚取时就被确认，而不管现金何时实际收到。例如，如果一家公司在十二月提供服务，但直到一月才收到付款，那么这些服务的收入在十二月被视为应计收入。这使得企业能够更准确地报告其财务表现，并为其财务健康状况提供更清晰的图景。应计收入的重要性不容小觑，尤其对于那些信用运营的企业。许多公司提供服务或产品，期待在稍后的日期收到付款。通过确认应计收入，这些公司可以在财务报表中反映其所提供服务的真实价值。这种做法有助于利益相关者，包括投资者和债权人，评估公司的盈利能力和运营效率。此外，应计收入在现金流管理中也发挥着重要作用。企业必须跟踪他们赚取的收入与收到的现金之间的差异。这种跟踪使他们能够对预算、支出和未来投资做出明智的决策。例如，如果一家公司知道它有大量来自已提供服务的应计收入，它可能会选择将这些收入再投资于业务，而不是等待现金到来。这种主动的做法可以带来增长和扩展的机会。另一方面，未能考虑应计收入可能会导致重大问题。如果企业忽视了这一收入，它可能会错误地表示其财务状况，从而导致决策失误。例如，如果一家公司因未计算应计收入而认为其收入低于实际收入，它可能会削减必要的开支或错过投资机会。因此，适当的会计实践对于确保所有形式的收入都被准确报告至关重要。总之，应计收入是会计中的一个重要概念，代表已赚取但尚未收到的收入。它使企业能够呈现出更准确的财务状况，并有助于有效的现金流管理。理解这个术语对于任何参与财务报告或分析的人来说都是至关重要的。通过识别和管理应计收入，企业可以做出更好的财务决策，从而最终提高业绩和增长。随着我们在财务管理的复杂性中前行，跟踪应计收入将继续是确保长期成功的关键因素。