wage accruals less disbursements

简明释义

减去现款支付工资的应付工资

英英释义

例句

1.The accountant reported that the company's wage accruals less disbursements was higher than expected this quarter.

会计报告称公司本季度的工资应计减去支出高于预期。

2.To maintain accurate financial statements, it's crucial to track wage accruals less disbursements correctly.

为了保持财务报表的准确性，正确跟踪工资应计减去支出至关重要。

3.During the audit, we found discrepancies in the wage accruals less disbursements records.

在审计过程中，我们发现工资应计减去支出记录中存在差异。

4.The finance team explained how wage accruals less disbursements affects cash flow.

财务团队解释了工资应计减去支出如何影响现金流。

5.Investors are interested in the company's wage accruals less disbursements as it reflects its financial health.

投资者对公司的工资应计减去支出感兴趣，因为这反映了其财务健康状况。

作文

In the realm of accounting and finance, understanding various terms and concepts is crucial for effective management and decision-making. One such term that often arises in discussions about payroll and financial reporting is wage accruals less disbursements. This phrase refers to the difference between the wages that have been earned by employees but not yet paid out (accruals) and the actual cash payments made to employees (disbursements). By grasping this concept, businesses can better manage their cash flow and ensure that they are accurately reflecting their financial position.To begin with, it's essential to define what wage accruals are. Wage accruals represent the amount of money that a company owes its employees for work performed during a specific period, even if the payment has not yet been made. For instance, if an employee works for two weeks but is not paid until the end of the month, the wages for those two weeks would be considered an accrual. This is important because it allows companies to match expenses with the revenues they generate in the same period, adhering to the matching principle in accounting.On the other hand, disbursements refer to the actual cash outflows that occur when a company pays its employees. This includes not only the wages but also any deductions such as taxes and benefits. Understanding the timing of these disbursements is critical for maintaining healthy cash flow, as companies must ensure they have enough liquidity to meet their payroll obligations when they come due.Now, when we combine these two elements, we arrive at the phrase wage accruals less disbursements. This calculation provides insight into a company's payroll liabilities at any given time. If the wage accruals exceed the disbursements, it indicates that the company has more outstanding obligations to its employees than it has paid out. Conversely, if disbursements are greater than accruals, this may suggest that the company is ahead on its payroll obligations, potentially leading to cash flow issues in the future if not managed properly.For businesses, keeping track of wage accruals less disbursements is vital for several reasons. First, it helps in budgeting and forecasting. By understanding how much they owe in wages versus what they have already paid, companies can better predict their future cash flow needs and plan accordingly. Additionally, accurate tracking of these figures ensures compliance with accounting standards and regulations, which is critical for maintaining investor confidence and avoiding legal issues.Moreover, this concept is particularly relevant during periods of economic uncertainty or when a company is experiencing rapid growth. In such times, businesses may find themselves in situations where they need to hire additional staff quickly, leading to increased wage accruals. Understanding the implications of wage accruals less disbursements allows management to make informed decisions regarding hiring, compensation, and resource allocation.In conclusion, the phrase wage accruals less disbursements encapsulates a fundamental aspect of financial management that every business should understand. It highlights the importance of recognizing unpaid wages as liabilities while also monitoring cash disbursements to maintain a balanced financial position. By mastering this concept, companies can enhance their financial planning and ensure they remain solvent and capable of meeting their payroll obligations effectively.

在会计和财务领域，理解各种术语和概念对于有效的管理和决策至关重要。其中一个常常出现在关于工资和财务报告讨论中的术语是wage accruals less disbursements。这个短语指的是员工已经赚取但尚未支付的工资（应计）与实际支付给员工的现金（支出）之间的差额。通过掌握这个概念，企业可以更好地管理现金流，并确保准确反映其财务状况。首先，有必要定义什么是工资应计。工资应计代表公司欠其员工在特定期间内所工作的金额，即使尚未支付。例如，如果一名员工工作了两周，但直到月底才获得工资，那么这两周的工资将被视为应计。这一点很重要，因为它允许公司将费用与同一期间内产生的收入进行匹配，从而遵循会计中的匹配原则。另一方面，支出是指公司支付给员工的实际现金流出。这不仅包括工资，还包括税款和福利等任何扣除。理解这些支出的时间安排对于维持健康的现金流至关重要，因为公司必须确保在到期时有足够的流动资金来履行其工资义务。现在，当我们将这两个元素结合起来时，就得出了短语wage accruals less disbursements。这个计算提供了对公司在任何给定时间的工资负债的洞察。如果工资应计超过支出，这表明公司对员工的未付义务超过了已支付的金额。相反，如果支出大于应计，这可能表明公司在工资义务上走在了前面，如果不妥善管理，未来可能会导致现金流问题。对于企业来说，跟踪wage accruals less disbursements至关重要，原因有几个。首先，它有助于预算和预测。通过了解他们欠的工资与已支付的工资之间的关系，公司可以更好地预测未来的现金流需求并进行相应的计划。此外，准确跟踪这些数字确保遵守会计标准和法规，这对于维护投资者信心和避免法律问题至关重要。此外，这个概念在经济不确定时期或公司经历快速增长时尤其相关。在这样的时期，企业可能发现自己需要迅速招聘额外员工，导致工资应计增加。理解wage accruals less disbursements的影响使管理层能够就招聘、薪酬和资源分配做出明智的决策。总之，短语wage accruals less disbursements概括了每个企业都应该理解的财务管理的基本方面。它突出了认识未支付工资作为负债的重要性，同时监控现金支出以维持平衡的财务状况。通过掌握这一概念，公司可以增强其财务规划能力，确保有效地保持偿付能力并满足其工资义务。