accrued expenditure

简明释义

应付开支

英英释义

例句

1.The company reported an increase in accrued expenditure for the last quarter, indicating higher operational costs.

公司报告称，最后一个季度的应计费用有所增加，这表明运营成本上升。

2.During the financial audit, the accountant noted several instances of accrued expenditure that had not been recorded properly.

在财务审计过程中，会计师注意到有几个应计费用的实例没有被正确记录。

3.To get a clearer picture of our liabilities, we need to account for all accrued expenditure from the previous year.

为了更清楚地了解我们的负债，我们需要计算去年的所有应计费用。

4.The finance team is responsible for tracking accrued expenditure to ensure accurate financial reporting.

财务团队负责跟踪应计费用，以确保财务报告的准确性。

5.At the end of the fiscal year, we will review all accrued expenditure to prepare for tax filings.

在财政年度结束时，我们将审查所有的应计费用以准备报税。

作文

Understanding financial terms is crucial for anyone involved in business or personal finance. One such term that often comes up in accounting and financial statements is accrued expenditure. This term refers to expenses that have been incurred but not yet paid. In simpler terms, it represents the obligations a company has to pay for goods or services that have already been received but for which payment has not yet been made. For example, if a company receives a utility bill for services rendered in March but does not pay it until April, the expense for March would be classified as accrued expenditure. This concept is part of the accrual basis of accounting, which aims to match income and expenses to the period in which they occur, regardless of when cash transactions take place.Accrued expenditures are essential for accurate financial reporting. They ensure that the financial statements reflect the true financial position of a company at any given time. By recognizing these expenses, businesses can provide a more realistic view of their profitability and financial health. For instance, if a company fails to record its accrued expenditure, its financial statements may show a higher profit than what is actually the case, leading to potential misinterpretations by investors and stakeholders.In addition to improving the accuracy of financial statements, tracking accrued expenditure helps businesses manage their cash flow effectively. By keeping an eye on unpaid expenses, companies can better anticipate their future cash needs and avoid potential liquidity problems. This proactive approach allows businesses to plan their budgets more effectively and make informed decisions regarding investments and expenditures.Moreover, understanding accrued expenditure is vital for compliance with accounting standards and regulations. Many jurisdictions require businesses to follow specific accounting principles, such as Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS). These frameworks emphasize the importance of recognizing expenses when they are incurred rather than when they are paid. Failure to comply with these standards can result in legal issues and damage a company's reputation.In conclusion, accrued expenditure is a fundamental concept in accounting that plays a critical role in financial reporting, cash flow management, and regulatory compliance. By recognizing and recording these expenses accurately, businesses can maintain transparency and provide stakeholders with reliable financial information. Understanding this term not only equips individuals with the necessary knowledge for effective financial management but also enhances their ability to navigate the complexities of the business world. As we continue to explore the intricacies of finance, grasping the meaning and implications of accrued expenditure will undoubtedly prove beneficial for both personal and professional growth.

理解财务术语对于任何参与商业或个人财务的人来说都是至关重要的。会计和财务报表中经常出现的一个术语是应计支出。这个术语指的是已经发生但尚未支付的费用。简单来说，它代表了一家公司对已收到商品或服务的付款义务，但尚未进行支付。例如，如果一家公司在三月份收到了公用事业账单，但直到四月份才支付，那么三月份的费用将被归类为应计支出。这一概念属于权责发生制会计，旨在将收入和费用与其发生的期间相匹配，而不考虑现金交易的时间。应计支出对于准确的财务报告至关重要。它们确保财务报表反映公司在任何给定时刻的真实财务状况。通过确认这些费用，企业可以提供更现实的盈利能力和财务健康状况。例如，如果一家公司未能记录其应计支出，其财务报表可能会显示比实际情况更高的利润，从而导致投资者和利益相关者的潜在误解。除了提高财务报表的准确性，跟踪应计支出还帮助企业有效管理现金流。通过关注未支付的费用，公司可以更好地预测未来的现金需求，避免潜在的流动性问题。这种主动的方法使企业能够更有效地规划预算，并就投资和支出做出明智的决策。此外，理解应计支出对于遵守会计标准和法规至关重要。许多司法管辖区要求企业遵循特定的会计原则，例如公认会计原则（GAAP）或国际财务报告准则（IFRS）。这些框架强调在发生费用时而非支付时确认费用的重要性。不遵守这些标准可能导致法律问题并损害公司的声誉。总之，应计支出是会计中的一个基本概念，在财务报告、现金流管理和合规性方面发挥着关键作用。通过准确识别和记录这些费用，企业可以保持透明度，并为利益相关者提供可靠的财务信息。理解这个术语不仅使个人具备有效财务管理所需的知识，还增强了他们驾驭商业世界复杂性的能力。随着我们继续探讨财务的细微差别，掌握应计支出的含义及其影响无疑将对个人和职业发展大有裨益。