provision会计中英语意思

provision会计中英语意思
English:
In accounting, the term "provision" refers to an estimated amount
set aside by a company to cover anticipated expenses or loss. Provisions are made for situations where the exact amount of the expense is uncertain, but there is a likelihood of incurring a loss in
the future. These can include provisions for bad debts, legal costs, restructuring costs, or warranty expenses. Provisions are recognized as liabilities on the balance sheet and are adjusted over time as more information becomes available to accurately estimate the final amount of the expense. It is important for companies to make accurate provisions as they can impact the financial statements and give stakeholders a better understanding of the company's financial health.
中文翻译:
在会计中，“provision”一词是指公司预留的估计金额，以支付预期的费
用或损失。

provision是针对支出金额不确定但未来可能会出现损失的情况
做出的准备。

这可能包括坏账准备、法律费用、重组费用或保修费用的准备。

provision被确认为负债，并随着时间的推移进行调整，以便根据更多信息
准确估计支出的最终金额。

公司必须做出准确的provision，因为它们可能会影响财务报表，并让利益相关者更好地了解公司的财务状况。