accrued liabilities

简明释义

应计债务

英英释义

例句

1.At the end of the month, the company reviewed its financial statements and noted that the accrued liabilities 应计负债 had increased significantly.

在月末，公司审核了财务报表，注意到应计负债 accrued liabilities显著增加。

2.The balance sheet showed a rise in accrued liabilities 应计负债, indicating that the company had more outstanding obligations.

资产负债表显示应计负债 accrued liabilities上升，这表明公司有更多未偿还的义务。

3.The accountant explained that the accrued liabilities 应计负债 include unpaid wages and taxes.

会计解释说，应计负债 accrued liabilities包括未支付的工资和税款。

4.Investors often look at accrued liabilities 应计负债 to assess a company's short-term financial health.

投资者通常查看应计负债 accrued liabilities以评估公司的短期财务健康状况。

5.Before closing the books for the year, the financial team ensured all accrued liabilities 应计负债 were accurately recorded.

在结束年度账目之前，财务团队确保所有的应计负债 accrued liabilities都被准确记录。

作文

In the world of accounting and finance, understanding various terminologies is crucial for effective financial management. One such term that often comes up in discussions about a company's financial health is accrued liabilities. These are obligations that a company has incurred during a specific period but has not yet paid off by the end of that period. Essentially, accrued liabilities represent expenses that have been recognized on the company's balance sheet, even though the cash payment has not yet been made. This concept is particularly important for businesses that operate on an accrual basis of accounting, where revenues and expenses are recorded when they are earned or incurred, rather than when cash changes hands.For example, consider a company that has employees working throughout the month. At the end of the month, the company owes wages to its employees for the work performed. However, if the payday falls on the first of the following month, the company will have an accrued liability for those wages at the end of the month. This ensures that the company accurately reflects its financial obligations and provides a clearer picture of its financial position to stakeholders.Accrued liabilities can include various types of expenses, such as wages payable, interest payable, taxes payable, and utilities payable. By recognizing these liabilities, companies can better manage their cash flow and prepare for upcoming payments. It also allows for more accurate financial reporting, as it aligns expenses with the revenues they helped generate, adhering to the matching principle in accounting.Understanding accrued liabilities is not only important for accountants but also for business owners and managers. It helps them to forecast future cash needs and make informed decisions regarding budgeting and investments. For instance, if a business owner knows that they have significant accrued liabilities due in the near future, they may need to adjust their spending or seek additional financing to ensure they can meet these obligations without disrupting operations.Moreover, accrued liabilities play a vital role in the overall assessment of a company’s financial health. Investors and creditors often analyze a company’s balance sheet to evaluate its liabilities in relation to its assets. A high level of accrued liabilities compared to assets could indicate potential liquidity issues, which may deter investors or lead to higher borrowing costs. Conversely, a well-managed set of accrued liabilities can demonstrate a company's ability to efficiently manage its obligations and maintain healthy cash flow.In conclusion, accrued liabilities are a fundamental aspect of financial accounting that reflects a company's outstanding obligations at any given time. By recording these liabilities, companies can provide a more accurate representation of their financial situation, allowing stakeholders to make informed decisions. Understanding this concept is essential for anyone involved in financial management, as it not only impacts accounting practices but also influences strategic planning and operational efficiency. As businesses continue to grow and evolve, the importance of effectively managing accrued liabilities will remain a critical component of successful financial stewardship.

在会计和金融的世界中，理解各种术语对有效的财务管理至关重要。其中一个常常在讨论公司财务健康时出现的术语是应计负债。这些是公司在特定期间内产生但在该期间结束时尚未支付的义务。基本上，应计负债代表已经在公司资产负债表上确认的费用，即使现金支付尚未进行。这个概念对于以权责发生制会计为基础运营的企业尤为重要，在这种情况下，收入和费用是在赚取或发生时记录的，而不是在现金交易时。例如，考虑一家在整个月中都有员工工作的公司。在月底，公司欠员工工资以支付他们所做的工作。然而，如果发薪日落在下个月的第一天，那么在月底，公司将有一项应计负债，以支付这些工资。这确保公司准确反映其财务义务，并向利益相关者提供更清晰的财务状况。应计负债可以包括各种类型的费用，例如应付工资、应付利息、应付税款和应付公用事业费。通过确认这些负债，公司可以更好地管理现金流，并为即将到来的支付做好准备。这也使财务报告更加准确，因为它将费用与帮助产生的收入相匹配，遵循会计中的配比原则。理解应计负债不仅对会计师重要，对企业主和管理者同样重要。它帮助他们预测未来的现金需求，并就预算和投资做出明智的决策。例如，如果企业主知道他们在不久的将来有大量的应计负债到期，他们可能需要调整支出或寻求额外融资，以确保能够满足这些义务，而不会干扰运营。此外，应计负债在整体评估公司财务健康状况方面发挥着重要作用。投资者和债权人通常分析公司的资产负债表，以评估其负债与资产的关系。与资产相比，高水平的应计负债可能表明潜在的流动性问题，这可能会阻碍投资者或导致更高的借贷成本。相反，良好管理的应计负债可以表明公司有效管理其义务并保持健康现金流的能力。总之，应计负债是财务会计的一个基本方面，反映了公司在任何给定时间的未偿义务。通过记录这些负债，公司可以提供更准确的财务状况表示，使利益相关者能够做出明智的决策。理解这一概念对任何参与财务管理的人来说都是必不可少的，因为它不仅影响会计实践，还影响战略规划和运营效率。随着企业的不断发展和演变，有效管理应计负债的重要性将继续成为成功财务管理的关键组成部分。