遅延／早期計上
English translation: postponed/accelerated posting
| 04:40 Mar 18, 2015 |
| Japanese to English translations [PRO] Bus/Financial - Accounting | |||||
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|  Selected response from: Port City New Zealand | ||||
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| Summary of answers provided | ||||
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| 3 +1 | Deferred / accrued entries |
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| 3 | Delayed/Early calculation |
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| 3 | postponed/accelerated posting |
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| 3 | deferral /cash basis accounting treatment of [ ] |
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| Discussion entries: 3 | |
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Answers
1 hr confidence: 
Delayed/Early calculation Explanation: 遅延 means the process is delayed. 早期計上 means calculating something in advance. For example, 利益の早期計上 is an early gain So I would say "delayed/early calculation" of purchase [processing] and sales |
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2 hrs confidence:
postponed/accelerated posting Explanation: The source refers to "window-dressing" accounting - purchase is posted (recorded) in a future accounting period while sales from a future accounting period is posted in the current accounting period so that the profit (which is sales minus cost) appears larger than the actual. -------------------------------------------------- Note added at 2 hrs (2015-03-18 07:25:45 GMT) -------------------------------------------------- I mean "purchase from the current accounting period is posted (recorded) in a future accounting period". Hence, the postponement. |
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Notes to answerer
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3 hrs confidence:
deferral /cash basis accounting treatment of [ ] Explanation: 'accrual basis accounting' is actually the main alternative to the 'cash basis accounting' method. 'Deferral accounting' is one special case of that accrual system when it spreads across 2 or more of the account reporting period used. The reason: the matching principle states that expenses must be recorded during the period in which they are incurred, regardless of when the transfer of cash occurs. ex: For example, a company receives an annual software license fee paid out by a customer upfront on the January 1. However the company's fiscal year ends on May 31. So, the company using accrual accounting adds only five months worth (5/12) of the fee to its revenues in profit and loss for the fiscal year the fee was received. The rest is added to deferred income (liability) on the balance sheet for that year. On the other hand,'cash basis accounting' calls for the recognition of an expense when the cash is paid, regardless of when the expense was actually incurred. A priori this might suggest that the purchase amount is recorded as 'earned' as soon as the transaction has closed, but it does not always works out that way. The key difference with the accrual method is that the vendor records the whole amount received for the sale, but not before the full amount for it has been transferred/ (or pledged? I am not sure), so there is the hitch: if the buyer delays payment for some pretext or other, the revenue from that transaction cannot be immediately recorded. Large enterprises engaging in longer term service contracts need the accrual method, so as to sharply pin down their I/O profitability at any point of a long period spanning months if not years. Small businesses do not need such an involved system and often settle for the cash basis accounting method. The link selection I found useful, looking into this includes: http://uk.ask.com/wiki/Revenue_recognition?qsrc=3044&lang=en http://www.accaglobal.com/uk/en/technical-activities/technic... -------------------------------------------------- Note added at 4 hrs (2015-03-18 08:53:00 GMT) -------------------------------------------------- PS: if some lighter expression is required to suit the style of your document, would then go for : deferred / brought forward Reference: http://uk.ask.com/wiki/Deferral?lang=en Reference: http://uk.ask.com/web?q=accrual+accounting+rules&qsrc=2352&q... |
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11 hrs confidence: peer agreement (net): +1
peer agreement (net): +1Deferred / accrued entries Explanation: The term might have something to do with three accounting principles/concepts. These include accrual basis of accounting, revenue recognition principle, and matching principle. Japanese accounting practices are in line with them. Under "accrual basis of accounting," business transactions are recorded when they occur, not when the related payments are received or made. When applying the accrual concept to revenue recognition, an entity needs to record revenue only when a revenue generation process has been substantially completed. This is called "revenue recognition principle." "Matching principle" requires that revenues and any related expenses be recognized together in the same period in order to reach accurate net income figure. For example, generating revenue by selling goods is a type of business transaction. So it will be recorded when sales are made but remained unfilled (= accrued entries = 早期計上). When a customer pays monthly subscription fees for membership in advance, revenue is generally deemed to occur (= recognized) when the customer enjoy membership benefits every month. The service provider will report the payment as part of its revenues in January through December (= deferred revenues = 売上処理の遅延). A company will report a payment for purchasing raw materials (仕入れ) made in one period as an expense in a later period to recognize together with related revenue. http://www.accountingtools.com/accrual-principle http://www.accountingtools.com/revenue-recognition-principle http://www.accountingtools.com/matching-principle http://financereading.com/types_of_accounting_adjustments.ht... |
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