accrued salaries payable

简明释义

应计未付薪金

英英释义

例句

1.At the end of the month, the company recorded its accrued salaries payable to ensure accurate financial reporting.

在月底，公司记录了其应计工资应付以确保财务报告的准确性。

2.To comply with accounting standards, the firm must accurately report its accrued salaries payable.

为了遵守会计准则，公司必须准确报告其应计工资应付。

3.The accrued salaries payable on the balance sheet reflects unpaid wages for the last pay period.

资产负债表上的应计工资应付反映了上一个支付周期未支付的工资。

4.Before preparing the financial statements, we need to adjust the accrued salaries payable account.

在准备财务报表之前，我们需要调整应计工资应付账户。

5.The accountant noted that the accrued salaries payable had increased due to overtime worked by employees.

会计注意到，由于员工加班，应计工资应付有所增加。

作文

In the world of accounting and finance, understanding various terms is crucial for effective management of a business's finances. One such term that often comes up in discussions about liabilities is accrued salaries payable. This phrase refers to the amount of money that a company owes to its employees for work that has been performed but not yet paid for by the end of a financial period. Essentially, it represents salaries that have been earned by employees but are still outstanding at the time the financial statements are prepared.To better understand accrued salaries payable, it's important to consider how payroll works within a business. Companies typically pay their employees on a regular schedule, such as weekly or bi-weekly. However, the accounting period may not align perfectly with these pay periods. For example, if a company pays its employees every two weeks and the financial reporting period ends in the middle of a pay cycle, there will be employees who have worked during that period but have not yet received their pay. This unpaid salary needs to be recorded as a liability on the company's balance sheet, which is where accrued salaries payable comes into play.When preparing financial statements, accountants must ensure that all expenses are accurately reflected in the period they were incurred, following the accrual basis of accounting. This means that even if the cash has not yet been disbursed, the expense must be recognized. As a result, accrued salaries payable is recorded as a liability, indicating that the company has an obligation to pay its employees for the work they have already completed.The implications of accrued salaries payable go beyond just accounting practices; they also affect cash flow management. Businesses need to ensure they have sufficient funds available to meet these obligations when payday arrives. Failure to manage these liabilities properly can lead to cash flow issues, which could jeopardize the company's ability to pay its employees on time, ultimately affecting employee morale and productivity.Moreover, understanding accrued salaries payable is essential for stakeholders, including investors and creditors, who rely on accurate financial statements to assess the company's financial health. A high level of accrued liabilities might signal potential issues in cash flow management or operational inefficiencies. Therefore, maintaining a clear record of accrued salaries payable is vital for transparency and trust among all parties involved.In conclusion, accrued salaries payable is a critical concept in accounting that reflects the company's obligation to pay its employees for work already performed. It highlights the importance of aligning payroll processes with financial reporting and emphasizes the need for effective cash flow management. By understanding and managing accrued salaries payable, businesses can ensure they maintain good relationships with their employees while also presenting a clear and accurate picture of their financial position to stakeholders.

在会计和财务的世界中，理解各种术语对于有效管理企业的财务至关重要。其中一个常常在讨论负债时出现的术语是应计工资应付。这个短语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。基本上，它代表了员工在财务报告期结束时已经赚取但仍未支付的工资。为了更好地理解应计工资应付，重要的是考虑企业内薪资的运作方式。公司通常按定期支付员工，例如每周或每两周一次。然而，会计期间可能与这些支付周期并不完全一致。例如，如果一家公司每两周支付一次员工，而财务报告期在支付周期的中间结束，那么将会有员工在该期间工作但尚未收到工资。这笔未支付的工资需要在公司的资产负债表上记录为负债，这就是应计工资应付发挥作用的地方。在准备财务报表时，会计师必须确保所有费用在发生的期间内得到准确反映，遵循权责发生制原则。这意味着即使现金尚未支付，该费用也必须被确认。因此，应计工资应付被记录为负债，表明公司有义务向员工支付他们已经完成的工作的报酬。应计工资应付的影响不仅仅限于会计实践；它们还影响现金流管理。企业需要确保在发薪日到来时，有足够的资金可用以满足这些义务。如果未能妥善管理这些负债，可能会导致现金流问题，从而危及公司及时支付员工的能力，最终影响员工士气和生产力。此外，理解应计工资应付对利益相关者，包括依赖准确财务报表评估公司财务健康状况的投资者和债权人来说也是至关重要的。高水平的应计负债可能表明现金流管理或运营效率存在潜在问题。因此，保持清晰的应计工资应付记录对于所有相关方的透明度和信任至关重要。总之，应计工资应付是会计中的一个关键概念，反映了公司对员工已完成工作的支付义务。它突显了将薪资流程与财务报告相结合的重要性，并强调了有效现金流管理的必要性。通过理解和管理应计工资应付，企业可以确保与员工保持良好的关系，同时向利益相关者呈现出清晰准确的财务状况。