accounts payable; payable account

简明释义

应付帐款

英英释义

例句

1.Monitoring accounts payable is crucial for maintaining healthy cash flow.

监控应付账款对于保持健康的现金流至关重要。

2.The finance team is responsible for managing the payable account and ensuring accuracy in reporting.

财务团队负责管理应付账户并确保报告的准确性。

3.A high turnover in accounts payable can indicate poor financial management.

高周转率的应付账款可能表明财务管理不善。

4.The company needs to review its accounts payable to ensure all bills are paid on time.

公司需要审查其应付账款以确保所有账单按时支付。

5.We have a large amount in our payable account that needs to be settled by the end of the month.

我们的应付账户中有一大笔款项需要在月底前结清。

作文

In the world of finance and accounting, understanding the concept of accounts payable is crucial for both businesses and individuals. Accounts payable, or 应付账款 in Chinese, refers to the money a company owes to its suppliers for goods and services purchased on credit. This is an essential part of the company's balance sheet and reflects the short-term liabilities that need to be settled. Proper management of accounts payable is vital for maintaining good relationships with suppliers and ensuring the smooth operation of a business.When a company purchases goods or services, it often does so on credit, allowing for a period of time before payment is required. During this period, the amount owed is recorded as accounts payable. For example, if a business buys office supplies worth $1,000 on credit, it will record this amount as accounts payable until the payment is made. This practice helps companies manage their cash flow effectively, ensuring they have enough liquidity to cover other operational expenses.One important aspect of accounts payable management is the timing of payments. Companies must carefully evaluate when to pay their suppliers to maintain a healthy cash flow. Paying too early can strain cash reserves, while paying too late can lead to penalties or damaged relationships with suppliers. Therefore, many businesses implement strategies to optimize their accounts payable processes, such as taking advantage of early payment discounts or negotiating better payment terms with suppliers.Additionally, the accuracy of accounts payable records is critical for financial reporting and analysis. Errors in recording these amounts can lead to significant discrepancies in financial statements, which can affect decision-making and investor confidence. Businesses often use accounting software to track accounts payable, ensuring that all transactions are recorded accurately and timely. This not only helps in maintaining accurate financial records but also assists in budgeting and forecasting.Moreover, accounts payable can also provide insights into a company’s operational efficiency. By analyzing the turnover ratio of accounts payable, businesses can assess how quickly they are paying off their debts. A high turnover ratio may indicate that a company is managing its cash flow effectively, while a low ratio might suggest potential cash flow issues or inefficient payment processes.In conclusion, understanding and managing accounts payable is fundamental for any business aiming for financial health and stability. It involves not just keeping track of what is owed but also strategically planning payments to optimize cash flow and maintain supplier relationships. As businesses continue to navigate the complexities of financial management, the importance of effective accounts payable practices will only grow, making it a key area of focus for financial professionals. By mastering the intricacies of accounts payable, businesses can position themselves for long-term success and sustainability in an ever-evolving marketplace.

在金融和会计的世界中，理解应付账款的概念对企业和个人都至关重要。应付账款是指公司因赊购商品和服务而欠供应商的款项。这是公司资产负债表的重要组成部分，反映了需要偿还的短期负债。妥善管理应付账款对于维持与供应商的良好关系和确保业务的顺利运作至关重要。当公司购买商品或服务时，通常是以信用方式进行，允许在一段时间后再付款。在此期间，所欠金额被记录为应付账款。例如，如果一家企业以信用方式购买价值1000美元的办公用品，它将在支付前将该金额记录为应付账款。这种做法有助于公司有效管理现金流，确保他们有足够的流动性来支付其他运营费用。管理应付账款的一个重要方面是付款的时机。公司必须仔细评估何时向供应商付款，以维持健康的现金流。过早付款可能会压缩现金储备，而过晚付款可能会导致罚款或损害与供应商的关系。因此，许多企业实施优化其应付账款流程的策略，例如利用提前付款折扣或与供应商协商更好的付款条款。此外，应付账款记录的准确性对于财务报告和分析至关重要。记录这些金额的错误可能导致财务报表中的重大差异，从而影响决策和投资者信心。企业通常使用会计软件跟踪应付账款，确保所有交易都被准确及时地记录。这不仅有助于保持准确的财务记录，还可以协助预算和预测。此外，应付账款还可以提供有关公司运营效率的见解。通过分析应付账款的周转率，企业可以评估他们偿还债务的速度。高周转率可能表明公司有效管理其现金流，而低周转率可能暗示潜在的现金流问题或低效的付款流程。总之，理解和管理应付账款是任何希望实现财务健康和稳定的企业的基础。这不仅涉及跟踪所欠款项，还包括战略性地规划付款，以优化现金流并维护与供应商的关系。随着企业继续应对财务管理的复杂性，有效的应付账款实践的重要性只会增加，使其成为财务专业人士的关键关注领域。通过掌握应付账款的复杂性，企业可以为在不断变化的市场中实现长期成功和可持续发展奠定基础。