salaries payable

简明释义

应付薪金

英英释义

例句

1.The company needs to record the salaries payable 应付工资 on its balance sheet at the end of the month.

公司需要在月底的资产负债表上记录应付工资。

2.The financial statement showed an increase in salaries payable 应付工资 due to hiring more staff.

财务报表显示，由于雇佣了更多员工，应付工资有所增加。

3.To ensure accuracy, we must review the salaries payable 应付工资 before issuing payments.

为了确保准确性，我们必须在发放付款之前审查应付工资。

4.The payroll department is responsible for calculating salaries payable 应付工资 each pay period.

薪资部门负责计算每个支付周期的应付工资。

5.During the audit, the accountant found discrepancies in the salaries payable 应付工资 account.

在审计过程中，会计发现应付工资账户存在差异。

作文

In the world of business and finance, understanding various accounting terms is crucial for effective management. One such term that often comes up in financial statements is salaries payable. This phrase refers to the amount of money a company owes its employees for work performed but has not yet been paid. It represents a liability on the balance sheet, indicating that the company has an obligation to pay its employees at a future date. Understanding salaries payable is essential for both managers and employees, as it affects cash flow, budgeting, and financial planning.When a company processes payroll, it typically does so on a regular schedule, such as weekly or bi-weekly. However, there may be times when employees have completed their work but have not yet received their paychecks due to timing differences between the end of a pay period and the actual payment date. During these times, the amount owed to employees accumulates and is recorded as salaries payable on the company's balance sheet.For example, consider a company that pays its employees every two weeks. If the pay period ends on a Friday, but the payroll is not processed until the following Monday, the company must record the unpaid salaries for that weekend as salaries payable. This ensures that the financial statements accurately reflect the company's liabilities at any given time.The concept of salaries payable is also important for cash flow management. Companies need to ensure they have enough cash on hand to meet their obligations, including paying salaries. If a company consistently has high salaries payable, it may indicate that it is struggling with cash flow issues, which could lead to larger financial problems in the future. Conversely, a low amount of salaries payable suggests that the company is managing its payroll effectively and is in a stable financial position.Moreover, understanding salaries payable can help employees gain insights into their employer's financial health. If employees notice that their salaries are frequently delayed or that the salaries payable amount is increasing, they may want to consider discussing their concerns with management. Open communication about financial matters can lead to better understanding and trust between employees and employers.In conclusion, salaries payable is an important accounting term that reflects the amount a company owes its employees for work performed. It is a liability that must be managed carefully to ensure the financial stability of the organization. Both managers and employees should understand the implications of salaries payable on cash flow and overall financial health. By keeping an eye on this figure, companies can make informed decisions about budgeting and payroll, while employees can stay informed about their employer's financial situation. Thus, mastering the concept of salaries payable is vital for anyone involved in the business world.

在商业和金融的世界中，理解各种会计术语对于有效管理至关重要。其中一个经常出现在财务报表中的术语是salaries payable。这个短语指的是公司欠员工的因工作而产生但尚未支付的金额。它在资产负债表上代表了一项负债，表明公司有义务在未来某个日期支付员工。理解salaries payable对于管理者和员工来说都很重要，因为它影响现金流、预算和财务规划。当公司处理工资时，通常会按照固定的时间表进行，例如每周或每两周一次。然而，有时员工可能已经完成了工作，但由于支付周期结束与实际支付日期之间的时间差，他们尚未收到工资。在这些时候，欠员工的金额会累计，并在公司的资产负债表上记录为salaries payable。这确保了财务报表准确反映公司在任何给定时间的负债。例如，考虑一家每两周支付一次工资的公司。如果支付周期在星期五结束，但工资要到下一个星期一才处理，那么公司必须将那周末的未支付工资记录为salaries payable。这确保了财务报表准确反映公司在任何给定时间的负债。salaries payable的概念对于现金流管理也很重要。公司需要确保手头有足够的现金来满足其义务，包括支付工资。如果一家公司持续存在高额的salaries payable，这可能表明它在现金流方面存在问题，这可能导致未来更大的财务问题。相反，低额的salaries payable则表明公司有效管理了其工资支付，财务状况稳定。此外，理解salaries payable可以帮助员工了解雇主的财务健康状况。如果员工注意到他们的工资经常延迟或salaries payable的金额在增加，他们可能希望考虑与管理层讨论他们的担忧。关于财务事项的开放沟通可以促进员工与雇主之间的理解和信任。总之，salaries payable是一个重要的会计术语，反映了公司对员工工作所欠的金额。它是一项必须谨慎管理的负债，以确保组织的财务稳定。管理者和员工都应该理解salaries payable对现金流和整体财务健康的影响。通过关注这一数字，公司可以做出有关预算和工资支付的明智决策，而员工则可以了解雇主的财务状况。因此，掌握salaries payable的概念对任何参与商业活动的人来说都是至关重要的。