accrued liabilities

简明释义

应计负债

英英释义

例句

1.The accrued liabilities for unpaid wages were significant at the end of the month.

月底未支付工资的应计负债相当可观。

2.To get an accurate picture of the company's financial health, we must consider the accrued liabilities on the books.

为了准确了解公司的财务状况，我们必须考虑账面上的应计负债。

3.At the end of the fiscal year, the company reported its accrued liabilities as part of its balance sheet.

在财年的末尾，公司将其应计负债作为资产负债表的一部分进行了报告。

4.The accountant explained that accrued liabilities represent expenses that have been incurred but not yet paid.

会计解释说，应计负债代表已经发生但尚未支付的费用。

5.Investors should pay attention to accrued liabilities when evaluating a company's cash flow.

投资者在评估公司的现金流时应关注应计负债。

作文

In the world of accounting and finance, understanding various terms is crucial for both professionals and students. One such term that often arises in financial statements is accrued liabilities. This phrase refers to expenses that a company has incurred during a specific accounting period but has not yet paid. It is important to recognize how accrued liabilities impact a company's financial health and reporting. To put it simply, when a business provides goods or services to its customers, it often incurs costs associated with those activities. However, these costs may not be paid immediately. For instance, if a company receives a utility bill at the end of the month but does not pay it until the following month, the expense is still recognized in the current month's financial records as an accrued liability. This principle ensures that the company's financial statements reflect all expenses incurred during the period, regardless of when the cash payment is made.Accrued liabilities can include various types of expenses such as wages payable, interest payable, taxes owed, and utility bills. Each of these liabilities represents a claim against the company's resources that will need to be settled in the future. By recording these liabilities, businesses can maintain accurate financial records and provide stakeholders with a clear picture of their obligations.The process of recording accrued liabilities typically involves making an adjusting journal entry at the end of the accounting period. This entry increases the expense account and also increases a corresponding liability account on the balance sheet. For example, if a company owes $5,000 in wages to employees at the end of the month, it would debit the wages expense account and credit the wages payable account by the same amount. This practice adheres to the accrual basis of accounting, which states that revenues and expenses should be recognized when they are earned or incurred, not necessarily when cash changes hands.Understanding accrued liabilities is essential for assessing a company's liquidity and overall financial stability. A high level of accrued liabilities may indicate that a company is relying heavily on credit or delaying payments, which could lead to cash flow issues. Conversely, managing accrued liabilities effectively can help businesses maintain operational efficiency and ensure that they meet their short-term obligations.Investors and creditors often scrutinize accrued liabilities as part of their analysis of a company's financial health. A well-managed balance of accrued liabilities can be a sign of a company's ability to manage its resources prudently. On the other hand, excessive accrued liabilities might raise red flags about potential cash flow problems or mismanagement of funds.In conclusion, the term accrued liabilities plays a significant role in the realm of accounting, providing insight into a company's financial obligations that have been incurred but not yet settled. By accurately tracking and reporting these liabilities, businesses can ensure transparency and maintain the trust of their stakeholders. As such, a solid understanding of accrued liabilities is vital for anyone involved in financial management, accounting, or investment analysis.

在会计和金融的世界中，理解各种术语对专业人士和学生至关重要。其中一个常常出现在财务报表中的术语是应计负债。这个短语指的是公司在特定会计期间内已经产生但尚未支付的费用。认识到应计负债如何影响公司的财务健康和报告是非常重要的。简单来说，当一家公司向客户提供商品或服务时，通常会产生与这些活动相关的成本。然而，这些成本可能不会立即支付。例如，如果一家公司在月底收到一张水电费账单，但直到下个月才支付，那么该费用仍会在本月的财务记录中作为应计负债被确认。这一原则确保公司的财务报表反映出所有在该期间内发生的费用，无论现金支付何时进行。应计负债可以包括各种类型的费用，如应付工资、应付利息、应缴税款和水电费账单。这些负债代表着公司未来需要偿还的资源索赔。通过记录这些负债，企业可以保持准确的财务记录，并向利益相关者提供清晰的义务概况。记录应计负债的过程通常涉及在会计期末进行调整分录。该分录增加费用账户，并在资产负债表上增加相应的负债账户。例如，如果一家公司在月底欠员工5,000美元的工资，它将借记工资费用账户，并以相同金额贷记应付工资账户。这一做法遵循了权责发生制会计原则，该原则规定收入和费用应在其获得或发生时确认，而不一定是在现金交割时。理解应计负债对于评估公司的流动性和整体财务稳定性至关重要。高水平的应计负债可能表明公司在过度依赖信贷或延迟支付，这可能导致现金流问题。相反，有效管理应计负债可以帮助企业保持运营效率，并确保它们满足短期义务。投资者和债权人通常会在分析公司财务健康状况时仔细审查应计负债。妥善管理的应计负债平衡可以是公司能够谨慎管理资源的迹象。另一方面，过多的应计负债可能会引发关于潜在现金流问题或资金管理不善的警告。总之，术语应计负债在会计领域中扮演着重要角色，提供了对公司已产生但尚未结清的财务义务的洞察。通过准确跟踪和报告这些负债，企业可以确保透明度并维护利益相关者的信任。因此，深入理解应计负债对任何参与财务管理、会计或投资分析的人来说都是至关重要的。