accrued payrolls; accrued wages; wage payable

简明释义

应付工资

英英释义

例句

1.As part of the monthly closing process, we need to calculate wage payable 应付工资 for the last week of the month.

作为月度结账流程的一部分，我们需要计算本月最后一周的应付工资 应付工资。

2.To comply with tax regulations, the business must report its accrued wages 应计工资 at the end of the fiscal year.

为了遵守税收法规，企业必须在财政年度结束时报告其应计工资 应计工资。

3.The financial audit revealed discrepancies in the accrued payrolls 应计工资 recorded by the previous accountant.

财务审计发现前任会计记录的应计工资 应计工资存在差异。

4.The company needs to ensure that all accrued wages 应计工资 are accurately reported in the financial statements.

公司需要确保所有的应计工资 应计工资在财务报表中准确报告。

5.At the end of the month, the accountant recorded the accrued payrolls 应计工资 to reflect the salaries owed to employees.

在月底，会计记录了应计工资 应计工资以反映应支付给员工的薪水。

作文

In the world of finance and accounting, understanding the concepts of accrued payrolls (应计工资), accrued wages (应计薪资), and wage payable (应付工资) is crucial for effective financial management. These terms relate to how businesses account for employee compensation that has been earned but not yet paid out. This essay will explore these concepts in detail, their implications for businesses, and why they are essential for accurate financial reporting.Firstly, let’s define accrued payrolls. This term refers to the total amount of payroll expenses that a company has incurred during a specific accounting period but has not yet paid to its employees. For example, if a company’s pay period ends on the last day of the month but employees are not paid until the following month, the company must record the accrued payrolls as a liability in its financial statements. This ensures that the company’s expenses reflect the actual costs incurred during the month, providing a more accurate picture of its financial position.Similarly, accrued wages pertains specifically to the wages that employees have earned but have not yet received. This can occur in various situations, such as when a pay period does not align with the end of the accounting period. Recording accrued wages is important because it aligns the company’s expenses with the revenues generated during the same period, adhering to the matching principle in accounting. This principle states that expenses should be recognized in the same period as the revenues they help generate.On the other hand, wage payable is a broader term that encompasses any amounts owed to employees for work performed up to a certain date. This includes both accrued payrolls and accrued wages, but it can also cover other forms of compensation that may be due, such as bonuses or overtime pay. The wage payable account represents a liability on the balance sheet, indicating that the company has an obligation to pay its employees for services rendered.Understanding these terms is vital for several reasons. Firstly, accurate accounting of accrued payrolls, accrued wages, and wage payable helps businesses maintain compliance with accounting standards and regulations. Companies are required to present their financial statements in a way that reflects their true financial condition, and failing to properly account for these liabilities could lead to misstatements and potential legal issues.Secondly, having a clear grasp of these concepts aids in cash flow management. By knowing how much is owed in wage payable, businesses can better plan for their cash needs and ensure they have sufficient funds available to meet their payroll obligations. This is particularly important for small businesses that may have tighter cash flow constraints.Lastly, understanding accrued payrolls, accrued wages, and wage payable fosters transparency and trust between employers and employees. When companies accurately account for the wages owed, it demonstrates a commitment to fair labor practices and can enhance employee morale.In conclusion, the terms accrued payrolls, accrued wages, and wage payable are integral to the accounting practices of any business. They reflect the financial obligations a company has towards its employees and play a significant role in ensuring accurate financial reporting, effective cash flow management, and fostering trust within the workforce. By mastering these concepts, businesses can enhance their financial health and operational efficiency.

在财务和会计的世界中，理解“应计工资”、“应计薪资”和“应付工资”这些概念对于有效的财务管理至关重要。这些术语与企业如何核算已经赚取但尚未支付的员工薪酬有关。本文将详细探讨这些概念、它们对企业的影响，以及它们为何对准确的财务报告至关重要。首先，让我们定义一下应计工资。这个术语指的是公司在特定会计期间内发生但尚未支付给员工的总工资费用。例如，如果一家公司的支付周期在月份的最后一天结束，但员工直到下个月才收到工资，那么公司必须在其财务报表中将应计工资记录为负债。这确保了公司的费用反映出当月实际发生的成本，从而提供更准确的财务状况。类似地，应计薪资专门涉及员工已赚取但尚未收到的薪资。这种情况可能发生在各种情况下，例如，当支付周期与会计期末不一致时。记录应计薪资非常重要，因为它使公司的费用与同一期间产生的收入保持一致，遵循会计中的配比原则。该原则规定，费用应在与其帮助生成的收入相同的期间内确认。另一方面，应付工资是一个更广泛的术语，涵盖了到某一日期为止，因员工工作而欠款的任何金额。这包括应计工资和应计薪资，但也可以涵盖其他形式的补偿，例如奖金或加班费。应付工资账户在资产负债表上代表一种负债，表明公司有义务向员工支付其所提供的服务的费用。理解这些术语至关重要，原因有几个。首先，准确核算应计工资、应计薪资和应付工资帮助企业保持与会计标准和法规的合规性。公司需要以反映其真实财务状况的方式呈现财务报表，未能正确核算这些负债可能导致财务报表错误和潜在的法律问题。其次，对这些概念的清晰理解有助于现金流管理。通过了解应付的应付工资金额，企业可以更好地规划其现金需求，并确保有足够的资金来满足其工资义务。这对于现金流较紧的小型企业尤其重要。最后，理解应计工资、应计薪资和应付工资有助于促进雇主与员工之间的透明度和信任。当公司准确核算应付的工资时，表明其对公平劳动实践的承诺，并可以增强员工士气。总之，应计工资、应计薪资和应付工资这些术语是任何企业会计实践中不可或缺的部分。它们反映了公司对员工的财务义务，并在确保准确的财务报告、有效的现金流管理和促进员工信任方面发挥着重要作用。通过掌握这些概念，企业可以提高其财务健康和运营效率。