accrued expenses payable

简明释义

应计未付费用

英英释义

例句

1.At the end of the month, the accountant reviewed the balance sheet and noted that the accrued expenses payable had increased significantly due to unpaid utilities.

在月底，会计审核了资产负债表，并注意到由于未支付的公共事业费，应计费用应付显著增加。

2.During the audit, the external auditor questioned the amount listed under accrued expenses payable for salaries.

在审计过程中，外部审计师质疑工资下列出的应计费用应付金额。

3.The company must ensure that all accrued expenses payable are recorded accurately to reflect its financial position.

公司必须确保所有的应计费用应付被准确记录，以反映其财务状况。

4.To prepare for tax season, the finance team reviewed all accrued expenses payable to avoid any discrepancies.

为了准备报税季，财务团队审核了所有的应计费用应付以避免任何差异。

5.The financial report showed a substantial increase in accrued expenses payable due to the delay in vendor payments.

财务报告显示，由于供应商付款延迟，应计费用应付大幅增加。

作文

In the world of accounting and finance, understanding various terminologies is crucial for effective management and reporting. One such term that often comes up in financial statements is accrued expenses payable. This phrase refers to the expenses that a company has incurred but has not yet paid by the end of an accounting period. These expenses are recognized as liabilities on the balance sheet, indicating that the company has obligations that need to be settled in the future.Accrued expenses can include a variety of costs such as wages, interest, taxes, and utilities. For instance, if a company owes its employees for work performed in December but does not pay them until January, the salaries for December would be recorded as accrued expenses payable. This ensures that the financial statements accurately reflect the company's obligations and expenses for the period in which they were incurred, following the accrual basis of accounting.The significance of accrued expenses payable lies in its impact on a company's financial health. By recognizing these expenses, companies can provide a more accurate picture of their financial position. This practice not only helps in maintaining transparency but also aids in better cash flow management. Investors and stakeholders rely on accurate financial statements to make informed decisions, and any discrepancies can lead to mistrust and potential financial repercussions.Moreover, managing accrued expenses payable effectively is vital for ensuring that a company maintains adequate liquidity. Companies must plan for these upcoming payments to avoid cash flow shortages. If a business fails to account for its accrued expenses payable, it may find itself in a situation where it cannot meet its obligations, leading to late fees or other penalties.Accounting for accrued expenses payable involves making adjusting entries at the end of each accounting period. This process typically includes debiting the expense account and crediting the accrued liabilities account. When the payment is eventually made, the company will debit the accrued liabilities account and credit cash. This systematic approach ensures that all financial transactions are accurately recorded and reported.In conclusion, the term accrued expenses payable is a fundamental concept in accounting that plays a critical role in financial reporting and management. It represents the company's obligations for expenses that have been incurred but not yet paid, helping to provide a clearer picture of financial health. Understanding this term allows business owners, accountants, and stakeholders to make more informed decisions regarding the company's financial strategies and operations. As businesses continue to evolve, the importance of accurately tracking accrued expenses payable will remain a cornerstone of sound financial management practices.

在会计和金融的世界中，理解各种术语对于有效管理和报告至关重要。一个经常出现在财务报表中的术语是应付累计费用。这个短语指的是公司在会计期间结束时已经发生但尚未支付的费用。这些费用被记录为资产负债表上的负债，表明公司有需要在未来结清的义务。应付累计费用可以包括各种成本，例如工资、利息、税款和公用事业费用。例如，如果一家公司在12月份欠员工的工资，但直到1月份才支付，那么12月份的工资将被记录为应付累计费用。这确保了财务报表准确反映公司在发生费用的期间内的义务和费用，遵循权责发生制会计原则。应付累计费用的重要性在于它对公司财务健康的影响。通过确认这些费用，公司可以提供更准确的财务状况。这种做法不仅有助于维护透明度，还有助于更好地管理现金流。投资者和利益相关者依赖准确的财务报表来做出明智的决策，任何差异都可能导致不信任和潜在的财务后果。此外，有效管理应付累计费用对于确保公司保持足够流动性至关重要。公司必须为即将到来的付款进行计划，以避免现金流短缺。如果企业未能考虑其应付累计费用，可能会发现自己处于无法履行义务的境地，从而导致逾期费用或其他处罚。对应付累计费用的会计涉及在每个会计期末进行调整分录。这个过程通常包括借记费用账户和贷记应付负债账户。当最终付款完成时，公司将借记应付负债账户并贷记现金。这种系统的方法确保所有财务交易都被准确记录和报告。总之，术语应付累计费用是会计中的一个基本概念，在财务报告和管理中发挥着关键作用。它代表公司已经发生但尚未支付的费用的义务，有助于提供更清晰的财务状况。理解这一术语使企业主、会计师和利益相关者能够就公司的财务策略和运营做出更明智的决策。随着企业的不断发展，准确跟踪应付累计费用的重要性将始终是健全财务管理实践的基石。