accrued expense

简明释义

应计费用

英英释义

例句

1.At the end of the month, we need to record the accrued expense for the utilities used but not yet billed.

在月底，我们需要记录尚未开票的水电费的应计费用。

2.The company recognized accrued expenses during the audit process to reflect true financial health.

公司在审计过程中确认了应计费用以反映真实的财务状况。

3.The accountant explained that accrued expenses are liabilities that will be paid in the future.

会计解释说，应计费用是将来要支付的负债。

4.We have an accrued expense for employee bonuses that will be distributed next quarter.

我们有一笔员工奖金的应计费用，将在下个季度发放。

5.It's important to track accrued expenses to ensure accurate financial reporting.

跟踪应计费用对于确保财务报告的准确性非常重要。

作文

In the world of accounting, understanding various financial terms is crucial for both businesses and individuals. One such term that often comes up is accrued expense. An accrued expense refers to an expense that has been incurred but not yet paid or recorded in the financial statements. This concept is essential for accurate financial reporting and helps in matching expenses with the revenues they generate. For example, if a company receives services in December but does not pay for them until January, the cost of those services would be considered an accrued expense at the end of December.Accrual accounting, which is the method that recognizes revenues and expenses when they are incurred rather than when cash changes hands, relies heavily on the concept of accrued expense. This approach provides a more accurate picture of a company's financial position and performance over a specific period. By recognizing accrued expenses, businesses can ensure that their financial statements reflect all obligations, giving stakeholders a clearer view of the company's liabilities.For instance, consider a scenario where a business owes its employees for work performed in the last week of a month. If the payroll is processed in the following month, the company must record the wages as accrued expenses in its financial records for the month when the work was done. This practice ensures that the financial statements for that month accurately reflect the costs associated with generating revenue during that period.The significance of accrued expenses extends beyond merely maintaining accurate financial records. It also plays a vital role in budgeting and financial planning. By understanding and tracking accrued expenses, businesses can better anticipate cash flow needs and manage their resources effectively. This foresight allows companies to avoid cash shortages and maintain operational stability.Moreover, the treatment of accrued expenses can impact a company's tax liabilities. In many jurisdictions, businesses can deduct accrued expenses from their taxable income, which can lead to significant tax savings. However, it is essential to comply with local regulations and guidelines regarding the timing and recognition of these expenses to avoid potential legal issues.In conclusion, the concept of accrued expense is fundamental in the realm of accounting and financial management. It ensures that expenses are recognized in the correct accounting period, which is critical for accurate financial reporting. By understanding how to properly account for accrued expenses, businesses can enhance their financial health, improve cash flow management, and optimize their tax strategies. As such, mastering this term and its implications is vital for anyone involved in financial decision-making, whether in a corporate setting or personal finance management.

在会计的世界中，理解各种财务术语对企业和个人至关重要。其中一个常常出现的术语是应计费用。应计费用是指已经发生但尚未支付或在财务报表中记录的费用。这个概念对于准确的财务报告至关重要，有助于将费用与其产生的收入进行匹配。例如，如果一家公司在12月收到服务，但直到1月才支付这些费用，那么在12月底，这些服务的费用将被视为应计费用。权责发生制会计，即在收入和费用发生时而不是现金变动时确认收入和费用的方法，在很大程度上依赖于应计费用的概念。这种方法提供了公司在特定时期内财务状况和业绩的更准确的图景。通过识别应计费用，企业可以确保其财务报表反映所有义务，从而让利益相关者更清晰地了解公司的负债。例如，考虑一个场景，一个企业欠其员工在一个月最后一周所做工作的工资。如果工资是在下个月处理的，公司必须在其财务记录中将工资记录为当月的应计费用。这种做法确保当月的财务报表准确反映与产生收入相关的成本。应计费用的重要性不仅限于维护准确的财务记录。它在预算和财务规划中也发挥着至关重要的作用。通过理解和跟踪应计费用，企业可以更好地预测现金流需求并有效管理资源。这种前瞻性使公司能够避免现金短缺并保持运营稳定。此外，应计费用的处理可能影响公司的税务负担。在许多司法管辖区，企业可以从其应纳税所得中扣除应计费用，这可能导致显著的税收节省。然而，必须遵守当地关于这些费用的计入时间和确认的法规和指南，以避免潜在的法律问题。总之，应计费用的概念在会计和财务管理领域是基础性的。它确保费用在正确的会计期间得到确认，这对准确的财务报告至关重要。通过理解如何正确核算应计费用，企业可以增强其财务健康、改善现金流管理并优化其税务策略。因此，掌握这一术语及其影响对于任何参与财务决策的人来说都是至关重要的，无论是在企业环境中还是个人财务管理中。