Deferred charges

简明释义

递延费用

英英释义

例句

1.The company's balance sheet shows significant Deferred charges 递延费用 related to its marketing campaigns.

公司的资产负债表显示与其营销活动相关的显著递延费用 Deferred charges。

2.The firm has a policy of amortizing Deferred charges 递延费用 over a period of five years.

该公司有一项政策，将递延费用 Deferred charges在五年内分摊。

3.The accounting team needs to review all Deferred charges 递延费用 before closing the financial year.

会计团队需要在结束财年之前审查所有递延费用 Deferred charges。

4.Investors should pay attention to Deferred charges 递延费用 as they can impact future earnings.

投资者应该关注递延费用 Deferred charges，因为它们可能会影响未来的收益。

5.During the audit, the auditor flagged several items as Deferred charges 递延费用 that were not properly documented.

在审计过程中，审计师标记了几个未妥善记录的项目为递延费用 Deferred charges。

作文

In the world of accounting and finance, understanding various terminologies is crucial for both professionals and students. One such term that often comes up is Deferred charges. This term refers to expenses that have been incurred but are not yet recognized as an expense in the financial statements. Instead, they are recorded as assets on the balance sheet until they can be matched with the revenue they help to generate. This concept is particularly important in accrual accounting, where expenses are recognized when they are incurred, rather than when they are paid. Deferred charges can include items such as prepaid insurance, rent, or advertising expenses that have been paid in advance. For instance, if a company pays for a year’s worth of insurance upfront, this cost would be classified as a Deferred charge until the months pass and the insurance coverage is consumed. As each month goes by, a portion of that Deferred charge is then expensed, reflecting the true cost of doing business over time.The treatment of Deferred charges in financial statements is significant because it affects a company's profitability and financial position. By deferring certain charges, companies can present a more accurate picture of their earnings and expenses over a given period. This method allows businesses to align their expenses with the revenues generated in the same timeframe, adhering to the matching principle of accounting. For stakeholders, understanding how Deferred charges are recorded and amortized can provide insights into a company's operational efficiency and financial health.However, it is essential to manage Deferred charges carefully. If a company has too many deferred charges, it might indicate that they are overextending themselves by paying for expenses that have yet to yield returns. Investors and analysts often scrutinize these figures to assess whether a company is effectively managing its cash flow and resources. Companies must ensure that they do not accumulate excessive Deferred charges, as this could lead to cash flow problems in the future when those charges need to be recognized as expenses.In conclusion, Deferred charges play a vital role in accounting practices, helping businesses manage their expenses and revenues accurately. Understanding this term enables individuals to grasp how companies operate financially and make informed decisions based on their financial statements. As we delve deeper into the complexities of accounting, recognizing the significance of Deferred charges will enhance our comprehension of financial reporting and analysis, ultimately contributing to better financial literacy in both personal and professional contexts.

在会计和金融的世界中，理解各种术语对于专业人士和学生来说至关重要。一个常常出现的术语是递延费用。这个术语指的是已经发生但尚未在财务报表中确认的费用。相反，它们被记录为资产，直到它们能够与帮助产生的收入相匹配。这一概念在权责发生制会计中尤为重要，在这种会计方法中，费用在发生时被确认，而不是在支付时。递延费用可以包括预付保险、租金或提前支付的广告费用等项目。例如，如果一家公司一次性支付了一年的保险费用，这笔费用将被归类为递延费用，直到几个月过去，保险覆盖范围被消耗。随着每个月的过去，这部分递延费用将被记入费用，反映出企业在一段时间内的真实经营成本。在财务报表中处理递延费用非常重要，因为它影响公司的盈利能力和财务状况。通过递延某些费用，公司可以在给定期间内呈现出更准确的收益和支出情况。这种方法使企业能够将其费用与同一时间框架内产生的收入对齐，遵循会计的配比原则。对于利益相关者而言，了解递延费用是如何记录和摊销的，可以提供对公司运营效率和财务健康状况的洞察。然而，必须谨慎管理递延费用。如果一家公司有过多的递延费用，这可能表明他们通过支付尚未产生回报的费用而过度扩张。投资者和分析师通常会审查这些数字，以评估公司是否有效管理现金流和资源。公司必须确保不积累过多的递延费用，因为这可能导致未来在这些费用需要被确认作为支出时出现现金流问题。总之，递延费用在会计实践中发挥着至关重要的作用，帮助企业准确管理其支出和收入。理解这个术语使个人能够掌握公司在财务上的运作，并根据其财务报表做出明智的决策。随着我们深入探讨会计的复杂性，认识到递延费用的重要性将增强我们对财务报告和分析的理解，最终有助于提高个人和专业领域的财务素养。