account payable (AP)

简明释义

应付款

英英释义

例句

1.We have a high volume of account payable (AP) this quarter due to increased purchases.

由于采购增加，我们本季度的应付账款 (AP)量很大。

2.The company needs to settle its account payable (AP) by the end of the month.

公司需要在月底前结清其应付账款 (AP)。

3.Our account payable (AP) has increased significantly due to new contracts.

由于新合同，我们的应付账款 (AP)显著增加。

4.Timely payment of account payable (AP) can improve supplier relationships.

及时支付应付账款 (AP)可以改善与供应商的关系。

5.The finance team is reviewing all account payable (AP) entries for accuracy.

财务团队正在审核所有应付账款 (AP)条目以确保准确性。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and reporting. One such term that plays a significant role in business operations is account payable (AP). This term refers to the amount of money a company owes to its suppliers or creditors for goods and services received but not yet paid for. It is an essential aspect of a company's short-term liabilities and is recorded on the balance sheet under current liabilities. Effective management of account payable (AP) can significantly impact a company's cash flow and overall financial health.When a company purchases goods or services on credit, it creates an obligation to pay the supplier at a later date. This transaction leads to the creation of an account payable (AP) entry in the company's accounting records. For instance, if a business buys office supplies worth $1,000 on credit, it will record this transaction as an increase in office supplies (an asset) and an increase in account payable (AP) (a liability) by the same amount. This double-entry bookkeeping system helps maintain accurate financial records and ensures that both sides of the transaction are accounted for.Managing account payable (AP) effectively involves monitoring payment terms, due dates, and cash flow. Companies typically negotiate payment terms with their suppliers, which can range from immediate payment to extended terms of 30, 60, or even 90 days. By taking advantage of these terms, businesses can optimize their cash flow, ensuring they have enough liquidity to meet other obligations. For example, if a company has 30 days to pay its account payable (AP), it can use that time to generate revenue from sales before the payment is due.Moreover, timely payments can foster good relationships with suppliers. When a company consistently pays its account payable (AP) on time, it builds trust and may even negotiate better terms or discounts for future purchases. On the other hand, late payments can lead to strained relationships, increased costs, and potential disruptions in the supply chain. Therefore, maintaining a healthy balance in managing account payable (AP) is vital for sustaining operational efficiency.Another critical aspect of account payable (AP) management is the importance of internal controls. Companies should implement robust processes to ensure that all invoices are verified, approved, and paid accurately. This includes setting up a system for tracking outstanding invoices, reconciling them with purchase orders, and ensuring that payments are made only for goods and services received. By establishing such controls, businesses can reduce the risk of fraud and errors, ultimately protecting their financial resources.In conclusion, account payable (AP) is a fundamental concept in accounting that represents the money a company owes to its suppliers. Effective management of account payable (AP) is crucial for maintaining healthy cash flow, fostering supplier relationships, and ensuring accurate financial reporting. By understanding the implications of account payable (AP) and implementing sound management practices, companies can enhance their overall financial stability and operational success.

在财务和会计领域，理解各种术语对于有效管理和报告至关重要。一个在商业运营中发挥重要作用的术语是应付账款（AP）。该术语指的是公司因已收到但尚未支付的商品和服务而欠供应商或债权人的款项。这是公司短期负债的重要方面，并在资产负债表上列为流动负债。有效管理应付账款（AP）可以显著影响公司的现金流和整体财务健康。当公司以信用方式购买商品或服务时，它会产生对供应商的付款义务。这笔交易导致在公司的会计记录中创建应付账款（AP）条目。例如，如果一家公司以信用方式购买价值1000美元的办公用品，它将把这笔交易记录为办公用品（资产）的增加和应付账款（AP）（负债）的增加，金额相同。这种复式记账系统有助于保持准确的财务记录，并确保交易的双方都得到合理的记录。有效管理应付账款（AP）涉及监控付款条件、到期日和现金流。公司通常与供应商协商付款条件，这些条件可以从立即付款到延长的30天、60天甚至90天不等。通过利用这些条件，企业可以优化其现金流，确保他们有足够的流动资金来满足其他义务。例如，如果一家公司有30天的时间来支付其应付账款（AP），它可以利用这段时间在付款到期之前通过销售生成收入。此外，及时付款可以促进与供应商的良好关系。当一家公司持续按时支付其应付账款（AP）时，它建立了信任，甚至可能为未来的采购谈判更好的条款或折扣。另一方面，迟付款可能会导致关系紧张、成本增加和潜在的供应链中断。因此，保持管理应付账款（AP）的健康平衡对于维持运营效率至关重要。应付账款（AP）管理的另一个关键方面是内部控制的重要性。公司应实施强有力的流程，以确保所有发票得到验证、批准并准确支付。这包括建立跟踪未结发票的系统，与采购订单进行对账，并确保仅对已收到的商品和服务进行付款。通过建立这样的控制措施，企业可以降低欺诈和错误的风险，最终保护其财务资源。总之，应付账款（AP）是会计中的一个基本概念，代表公司欠供应商的款项。有效管理应付账款（AP）对于维护健康的现金流、促进供应商关系和确保准确的财务报告至关重要。通过理解应付账款（AP）的含义并实施健全的管理实践，公司可以增强其整体财务稳定性和运营成功。