accruals

简明释义

英[əˈkrʊəlz]美[əˈkruːəlz]

n. 利息，收益（accrual的复数）；权责发生额（accrual的复数）

英英释义

单词用法

同义词

反义词

例句

1.Enter bonus accruals based only on completion of years of service.

仅根据实际任职年数输入应计奖金。

2.Past research focuses on the information content of accounting earnings and cash flow or the information content and prediction ability of stock returns, cash flow and accruals.

以往的研究均着重于会计盈余与现金流量间之信息内涵或者股票报酬、现金流量与应计项目间之信息内涵与预测能力。

3.Interest will get accruals if you keep your money in a savings account.

把钱存在储蓄账户里就会生息。

4.Empirical research design on earnings management includes aggregate accruals models, specific accrual models and frequency distribution approach.

盈余管理实证研究方法主要包括总体应计模型、特定应计模型和频率分布方法。

5.This article studies earnings management of accruals and earnings persistence on public companies.

本文对我国上市公司应计项目盈余管理与盈余持续性进行研究。

6.This is a practical working out of the accruals convention met in Chapter 4.

这是一项实际工作，它超出了第4节自然增长惯例的内容。

7.The management decided to adjust the accruals (应计项) for the previous quarter to better match actual expenses.

管理层决定调整上一季度的应计项以更好地匹配实际支出。

8.The finance team explained how accruals (应计项) affect cash flow projections.

财务团队解释了应计项如何影响现金流预测。

9.Understanding accruals (应计项) is crucial for preparing accurate financial statements.

理解应计项对准备准确的财务报表至关重要。

10.The company reported its financial results, highlighting the importance of accruals (应计项) in accurately reflecting its revenue.

公司发布了财务结果，强调了应计项在准确反映其收入中的重要性。

11.During the audit, the accountant reviewed all accruals (应计项) to ensure compliance with accounting standards.

在审计过程中，会计师审查了所有的应计项以确保遵循会计准则。

作文

In the world of finance and accounting, understanding the concept of accruals is essential for accurate financial reporting. Accruals refer to the recognition of revenue and expenses that have been incurred but not yet realized in cash. This principle is fundamental to the accrual basis of accounting, which aims to provide a more accurate picture of a company's financial position than the cash basis of accounting. By recognizing accruals, businesses can ensure that their financial statements reflect all economic activities, regardless of when cash transactions occur.For example, consider a company that provides services to its clients. If the company completes a project in December but does not receive payment until January, the revenue from that project should still be recognized in December as an accrual. This allows stakeholders to see the company’s performance during the period in which the services were rendered, rather than when the cash was received. Similarly, if the company incurs expenses in December for utilities that will be paid in January, those expenses should also be recognized in December as accruals. This practice aligns with the matching principle, which states that expenses should be matched with the revenues they help to generate within the same accounting period.The importance of accruals extends beyond mere compliance with accounting standards; it also plays a crucial role in decision-making for business managers and investors. For instance, investors rely on accurate financial statements to assess a company's profitability and financial health. If a company fails to account for accruals, it may appear more profitable than it truly is, leading to misguided investment decisions. Therefore, understanding and managing accruals can significantly impact a company’s valuation and the perceptions of its stakeholders.Moreover, accruals are not limited to revenue and expenses. They can also apply to assets and liabilities. For instance, if a company has earned interest on a loan but has not yet received the payment, this interest income would be recorded as an accrual in the company’s financial records. On the liability side, if a company owes salaries to its employees for work performed in one month but pays them in the following month, those unpaid salaries should be recognized as accruals in the financial statements.The management of accruals requires careful estimation and judgment. Companies must assess the likelihood of receiving revenue and the timing of expenses accurately. This involves analyzing historical data, market conditions, and other relevant factors. Misestimating accruals can lead to significant discrepancies in financial reporting, potentially resulting in legal repercussions or loss of investor trust.In conclusion, accruals are a vital aspect of accounting that reflects the true financial status of a company. By adhering to the accrual basis of accounting, businesses can provide a clearer and more comprehensive view of their financial performance. Understanding accruals allows managers to make informed decisions, helps investors evaluate potential risks and returns, and ensures compliance with accounting standards. As the business environment continues to evolve, the significance of accruals will remain paramount in maintaining transparency and accuracy in financial reporting.

在财务和会计的世界中，理解应计这一概念对于准确的财务报告至关重要。应计是指已经发生但尚未实现现金的收入和费用的确认。这一原则是权责发生制会计的基础，旨在提供比现金会计更准确的公司财务状况。通过确认应计，企业可以确保其财务报表反映所有经济活动，而不论何时发生现金交易。例如，考虑一家向客户提供服务的公司。如果该公司在12月完成一个项目，但直到1月才收到付款，那么该项目的收入仍应在12月作为应计进行确认。这使利益相关者能够看到公司在提供服务的期间内的业绩，而不是现金收取的时间。同样，如果公司在12月产生了1月将支付的公用事业费用，这些费用也应在12月作为应计进行确认。这一做法符合配比原则，即费用应与它们帮助产生的收入在同一会计期间内进行匹配。应计的重要性不仅仅在于遵守会计标准；它在商业管理者和投资者的决策中也发挥着至关重要的作用。例如，投资者依赖准确的财务报表来评估公司的盈利能力和财务健康。如果公司未能对应计进行会计处理，它可能看起来比实际更有盈利能力，从而导致错误的投资决策。因此，理解和管理应计对公司的估值及其利益相关者的看法有着显著影响。此外，应计不仅限于收入和费用。它们也可以适用于资产和负债。例如，如果一家公司在贷款上赚取了利息但尚未收到付款，则该利息收入将在公司的财务记录中作为应计进行记录。在负债方面，如果公司欠员工在一个月内所工作的工资，但在下一个月支付，这些未支付的工资应在财务报表中作为应计进行确认。应计的管理需要谨慎的估算和判断。公司必须准确评估收入的获得可能性和费用的时间。这涉及分析历史数据、市场条件和其他相关因素。错误估算应计可能导致财务报告中的重大差异，可能会导致法律后果或失去投资者信任。总之，应计是会计中一个重要的方面，反映了公司的真实财务状况。通过遵循权责发生制会计，企业可以提供更清晰、更全面的财务业绩视图。理解应计使管理者能够做出明智的决策，帮助投资者评估潜在风险和回报，并确保遵守会计标准。随着商业环境的不断发展，应计的重要性将在保持财务报告透明度和准确性方面继续保持重要地位。