accrued salaries; accrued payroll

简明释义

应计薪金

英英释义

例句

1.The company reported a significant increase in accrued payroll 应计薪资 due to overtime work during the holiday season.

由于假期期间的加班工作，公司报告了应计薪资的显著增加。

2.At the end of the month, the accountant calculated the accrued salaries 应计工资 for all employees who had worked but not yet been paid.

在月底，会计计算了所有已工作但尚未支付的员工的应计工资。

3.The balance sheet will reflect the accrued payroll 应计薪资 as a liability until it is paid out.

资产负债表将把应计薪资作为负债反映，直到支付为止。

4.During the audit, the auditors checked the accrued salaries 应计工资 entries to ensure compliance with accounting standards.

在审计过程中，审计员检查了应计工资条目，以确保符合会计标准。

5.To ensure accurate financial reporting, we need to adjust for accrued salaries 应计工资 before closing the books.

为了确保财务报告的准确性，我们需要在结账前调整应计工资。

作文

Understanding the concept of accrued salaries and accrued payroll is essential for both business owners and employees. These terms refer to the amounts that a company owes its employees for work performed but not yet paid. In accounting, this is an important aspect because it affects the financial statements of a business, particularly the balance sheet and income statement. When employees work throughout a pay period, their earned wages accumulate, resulting in accrued salaries and accrued payroll. This means that even if the payment has not been made by the end of the accounting period, the company still recognizes this liability on its books.For instance, consider a company that pays its employees bi-weekly. If the pay period ends on the last day of the month, but the payroll is processed on the first day of the next month, the company must account for the wages earned by employees during the month. This is where accrued salaries come into play. The company needs to record these unpaid wages as a liability, which will show up on the balance sheet under current liabilities. This reflects the obligation the company has to its employees for the work they have already completed.On the other hand, accrued payroll encompasses all the costs associated with employee compensation that have been incurred but not yet paid. This includes not only the salaries themselves but also any related costs such as taxes, benefits, and other deductions that are part of the total payroll expense. Recognizing accrued payroll ensures that a company presents an accurate picture of its financial obligations at any given time.The importance of accurately tracking accrued salaries and accrued payroll extends beyond just compliance with accounting principles. It also impacts cash flow management and financial planning. By understanding these liabilities, businesses can better manage their cash reserves and ensure they have enough funds available to meet payroll obligations when they come due. Failure to properly account for these accrued expenses can lead to cash flow issues, which may jeopardize a company's ability to operate effectively.Moreover, for employees, knowing how accrued salaries and accrued payroll work can help them understand their rights and entitlements regarding payment. It is crucial for employees to be aware of when they should expect their wages and how their earnings are calculated. Understanding these concepts can empower employees to engage in discussions about their compensation and ensure they are compensated fairly and promptly for their work.In conclusion, accrued salaries and accrued payroll are fundamental concepts in accounting that reflect the obligations a company has towards its employees. They play a critical role in financial reporting and cash flow management. Both employers and employees should have a clear understanding of these terms to foster transparency and ensure that all parties are aware of their financial responsibilities. Ultimately, recognizing and managing accrued salaries and accrued payroll contributes to the overall financial health of a business and the well-being of its workforce.

理解应计工资和应计薪资的概念对企业主和员工都至关重要。这些术语指的是公司因员工已完成但尚未支付的工作而欠员工的金额。在会计中，这是一个重要的方面，因为它影响公司的财务报表，特别是资产负债表和损益表。当员工在一个支付周期内工作时，他们的工资会累积，形成应计工资和应计薪资。这意味着即使在会计期末尚未支付工资，公司仍会在账本上确认这一负债。例如，考虑一家每两周支付一次工资的公司。如果支付周期在月底结束，但工资是在下个月的第一天处理的，那么公司必须记录员工在该月所赚取的工资。这就是应计工资发挥作用的地方。公司需要将这些未支付的工资记录为负债，这将在资产负债表的流动负债项下显示。这反映了公司对员工已完成工作的义务。另一方面，应计薪资包括所有与员工补偿相关的成本，这些成本已经发生但尚未支付。这不仅包括工资本身，还包括与总薪资费用相关的任何费用，例如税费、福利和其他扣除。确认应计薪资确保公司在任何给定时间呈现出其财务义务的准确图景。准确跟踪应计工资和应计薪资的重要性不仅仅在于遵守会计原则。它还影响现金流管理和财务规划。通过了解这些负债，企业可以更好地管理现金储备，并确保在到期时有足够的资金来满足工资义务。未能妥善记录这些应计费用可能导致现金流问题，从而危及公司的有效运营。此外，对于员工来说，了解应计工资和应计薪资如何运作可以帮助他们理解有关支付的权利和权益。员工了解何时应该期待工资以及他们的收入如何计算至关重要。理解这些概念可以使员工在讨论薪酬时更具主动性，并确保他们因工作而获得公平和及时的补偿。总之，应计工资和应计薪资是会计中的基本概念，反映了公司对员工的义务。它们在财务报告和现金流管理中发挥着关键作用。雇主和员工都应该清楚理解这些术语，以促进透明度并确保各方了解其财务责任。最终，识别和管理应计工资和应计薪资有助于企业的整体财务健康和员工的福祉。