What are accruals?

 

Earnings reported in financial reports are often different from underlying cash flows. This difference is called “accruals.” Large positive accruals indicate that a firm’s earnings are much higher than its cash flow. Earnings and cash flow differ because accounting conventions regarding the timing and magnitude of revenues and expenses (revenue recognition and matching principles) are not necessarily based on actual cash inflows and outflows. For example, credit sales are counted toward earnings in the current period even though they have not yet been paid. Similarly, depreciation is deducted from revenue even though there is no cash outlay. See more.

 

什么是“应计项目”?

 

公司财务报中公布的利润通常不同于公司的实际现金流。这个差异称为“应计项目”。高的应计项目表明公司所公布利润远高于其现实际发生的现金流。利润和现金流之所以不同是因为一笔收入或费用该什么时候计入以及计入多少是公司预估确定的，而不是基于实际的现金流入和流出来确定的。例如，赊销是会被计入当期收入的，尽管尚未收到现金。同样地，折旧也会从收入中扣除，尽管它不会涉及现金支出。了解更多。

 

 

 

 

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