accrued wages payable

简明释义

应计未付工资

英英释义

例句

1.The payroll department submitted the figures for accrued wages payable for the previous pay period.

薪资部门提交了上一个支付周期的应计工资负债数据。

2.Management decided to review the accrued wages payable account to identify any discrepancies.

管理层决定审查应计工资负债账户以识别任何差异。

3.At the end of the month, the accountant calculated the total accrued wages payable for all employees.

在月底，会计计算了所有员工的总应计工资负债。

4.The company reported a significant increase in accrued wages payable due to overtime work during the holiday season.

由于假期期间的加班工作，公司报告了应计工资负债的显著增加。

5.To ensure accurate financial statements, the firm must adjust its accrued wages payable at year-end.

为了确保财务报表的准确性，公司必须在年末调整其应计工资负债。

作文

In the realm of accounting and finance, understanding various terms is crucial for effective financial management. One such term is accrued wages payable, which refers to the amount of money that a company owes its employees for work performed but not yet paid. This concept is essential for accurately reflecting a company's liabilities on its balance sheet. When employees work during a pay period but are not compensated until the next period, the company must recognize these wages as a liability. This ensures that the financial statements present a true and fair view of the company's financial position.

To elaborate further, let’s consider an example. Suppose a company has a bi-weekly pay schedule, and employees work from January 1 to January 15, but they will not be paid until January 16. The wages earned during this period are considered accrued wages payable because, although the employees have completed their work, the payment is still pending. The company must record this obligation in its accounting records, typically by making an adjusting journal entry at the end of the accounting period.

This entry would involve debiting the wage expense account and crediting the accrued wages payable account. By doing so, the company acknowledges that it has incurred an expense even though no cash has yet changed hands. This practice aligns with the accrual basis of accounting, which states that expenses should be recognized when they are incurred, regardless of when the payment is made.

The significance of accrued wages payable extends beyond just proper accounting practices. It also plays a vital role in cash flow management. Companies need to ensure they have sufficient cash reserves to meet their payroll obligations when they come due. Failing to manage these accrued liabilities can lead to cash shortages, which may affect the company's ability to operate effectively.

Furthermore, understanding accrued wages payable is essential for financial analysis. Investors and stakeholders often look at a company's liabilities to assess its financial health. A high level of accrued wages payable may indicate that a company is facing cash flow issues or is struggling to meet its payroll obligations. On the other hand, a manageable level of accrued wages can demonstrate that a company is effectively handling its payroll processes and maintaining a healthy relationship with its workforce.

In conclusion, the term accrued wages payable is more than just a technical accounting term; it represents a critical aspect of financial management that impacts a company's operations, cash flow, and overall financial health. Understanding this concept allows businesses to maintain accurate financial records, plan for future cash needs, and present a transparent view of their financial situation to investors and stakeholders. Therefore, mastering the implications of accrued wages payable is essential for anyone involved in finance and accounting.

在会计和金融领域，理解各种术语对于有效的财务管理至关重要。其中一个术语是应计工资应付，指的是公司因员工已经完成但尚未支付的工作而欠员工的金额。这个概念对于准确反映公司资产负债表上的负债非常重要。当员工在一个支付周期内工作但直到下一个周期才获得报酬时，公司必须将这些工资视为负债。这确保了财务报表呈现出公司财务状况的真实和公平的视图。

进一步阐述，让我们考虑一个例子。假设一家公司有一个双周支付的时间表，员工在1月1日至1月15日期间工作，但他们在1月16日才会收到工资。在此期间赚取的工资被视为应计工资应付，因为尽管员工已经完成了工作，但付款仍在待处理之中。公司必须在其会计记录中记录这一义务，通常是在会计期末做出调整分录。

该分录将涉及借记工资费用账户，并贷记应计工资应付账户。通过这样做，公司承认它已经发生了一项费用，即使现金尚未交割。这一做法符合权责发生制会计原则，该原则规定费用应在发生时确认，而不论何时支付。

应计工资应付的重要性不仅仅局限于适当的会计实践。它在现金流管理中也起着至关重要的作用。公司需要确保有足够的现金储备来满足到期的工资支付义务。如果未能管理这些应计负债，可能会导致现金短缺，从而影响公司的有效运营。

此外，理解应计工资应付对于财务分析也至关重要。投资者和利益相关者通常会查看公司的负债，以评估其财务健康状况。高水平的应计工资应付可能表明公司面临现金流问题或难以满足其工资支付义务。另一方面，适度的应计工资水平可以表明公司有效地处理其工资流程，并与其员工保持健康的关系。

总之，术语应计工资应付不仅是一个技术性的会计术语；它代表着财务管理的一个关键方面，影响着公司的运营、现金流和整体财务健康。理解这一概念使企业能够保持准确的财务记录，为未来的现金需求进行规划，并向投资者和利益相关者提供透明的财务状况。因此，掌握应计工资应付的含义对任何参与财务和会计的人来说都是至关重要的。