业绩计提基准和同策略

业绩计提基准和同策略
英文回答：
Performance accruals are a non-cash accounting entry that recognizes revenue or expenses before they are
actually received or paid. Accrual accounting is based on the matching principle, which states that revenues and expenses should be recognized in the same period. This allows companies to more accurately measure their financial performance and to avoid distorting their financial statements in the future.
There are two main types of performance accruals: revenue accruals and expense accruals. Revenue accruals are recorded when a company has earned revenue but has not yet received payment. Expense accruals are recorded when a company has incurred an expense but has not yet paid it.
Accruals can be either current or non-current. Current accruals are expected to be settled within one year. Non-
current accruals are expected to be settled after one year.
Performance accruals are typically reported on the balance sheet. Revenue accruals are reported as assets, while expense accruals are reported as liabilities. The net effect of performance accruals is to increase or decrease a company's net income.
中文回答：
业绩计提基准。

业绩计提是会计处理中一项非现金类分录，它在实际收到或支付收入/费用之前确认收入或费用。

权责发生制会计基于配比原则，该原则规定收入和费用应在同一期间确认。

这使企业能够更准确地衡量其财务业绩，避免未来财务报表出现失真。

业绩计提主要有两种类型，收入计提和费用计提。

收入计提在企业获得收入但尚未收到付款时记入。

费用计提在企业发生费用但尚未支付时记入。

权责发生制的项目可以是流动性的或非流动性的。

流动性项目
预计在一年内结算。

非流动性项目预计在一年后结算。

业绩计提通常在资产负债表中反映。

收入计提作为资产列示，而费用计提作为负债列示。

业绩计提的净效应是增加或减少企业的净收入。