
[會計] 已收金額
The amount received is based on production area.
補助的金額是根據生産面積。
Almost half said they were dissatisfied with the amount received.
幾乎有一半的回應者表示,他們對收到的獎金數額是不滿意的。
There is a difference of THB 750 between the amount sent and the amount received.
這其中和您彙過來的款項有750泰币的差額。
Operating income shall be accounted for to the extent of the amount received and receivable.
營業收入應當按照實際或者應予收取的款項登記入帳。
If funds were received, we have refunded the full amount received back to your Alipay account.
如果收到了資金,我們退還全額收到您的支付寶賬戶。
"amount received"是一個財務領域常用的複合名詞,指代交易中實際收到的金額總數。該術語由兩個核心部分組成:
"amount"指代數量或總額,來源于拉丁語"ad montem"(向山丘),引申為累積的總量概念。在會計實務中,它特指貨币或資源的量化數值(牛津詞典,2023)。"received"作為動詞過去分詞,表示"已收取"或"已收訖",強調資金轉移的完成狀态(劍橋詞典,2024)。兩者的組合構成完整的資金流動閉環描述。
該術語主要應用于以下場景:1)銀行對賬單中标注客戶實際到賬金額;2)商業發票中顯示扣除手續費後的淨收入;3)稅務申報時核對的實收稅款。例如企業年報中常見"Amount received from customers"條目,用于區分應收賬款與實際到賬資金(國際財務報告準則第15號,2018)。
根據美國注冊會計師協會(AICPA)的審計标準,該金額必須與原始憑證、銀行流水單進行三方核對,确保財務數據的真實性和準确性。在電子支付場景下,還需考慮清算周期導緻的到賬時間差(聯邦儲備系統支付研究,2022)。
“amount received”是一個常見的財務和商務用語,字面含義為“收到的金額”或“已收款項”,具體解釋如下:
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