accrued expenses

简明释义

增长费用

英英释义

例句

1.At the end of the month, the accountant recorded the accrued expenses to ensure that all liabilities were reflected in the financial statements.

在月底，会计记录了应计费用以确保所有负债都反映在财务报表中。

2.The financial report highlighted the increase in accrued expenses due to rising operational costs.

财务报告强调了由于运营成本上升而导致的应计费用增加。

3.To prepare for the audit, we need to review our accrued expenses for the last quarter.

为了准备审计，我们需要审查上个季度的应计费用。

4.It is important to accurately estimate accrued expenses to avoid discrepancies in the budget.

准确估算应计费用非常重要，以避免预算中的差异。

5.The company had significant accrued expenses related to unpaid salaries and utilities.

公司有大量与未支付工资和公用事业相关的应计费用。

作文

In the world of accounting, understanding various financial terms is crucial for effective management and reporting. One such term that plays a significant role in the financial statements of businesses is accrued expenses. These are costs that a company has incurred during a specific period but has not yet paid for by the end of that period. This concept is essential for adhering to the accrual basis of accounting, which states that expenses should be recognized when they are incurred, rather than when they are paid. For example, if a business receives a utility bill in December for services used in November, the expense must be recorded in November's financial statements as an accrued expense. This ensures that the financial statements accurately reflect the company's financial position and performance for that period.Accrued expenses are often related to operational costs such as wages, taxes, and interest on loans. These expenses can significantly affect a company's cash flow and profitability. When a business fails to account for accrued expenses, it may present an inflated view of its profitability, leading to poor decision-making by management and stakeholders. Therefore, it is crucial for accountants and financial managers to keep track of these expenses diligently.Moreover, accrued expenses are recorded as liabilities on the balance sheet until they are settled. This means that when a company recognizes an accrued expense, it increases its liabilities, which can impact key financial ratios such as the current ratio and debt-to-equity ratio. Understanding how accrued expenses affect these ratios is vital for investors and creditors who assess a company’s financial health.Additionally, businesses must ensure that they properly estimate their accrued expenses to maintain accurate financial records. This involves making educated guesses about future expenses based on historical data and current trends. For instance, if a company typically pays $10,000 in property taxes every year, it might estimate that it will have a similar amount as an accrued expense at the end of the current fiscal year. Accurate estimation helps in budgeting and forecasting, allowing businesses to plan for future cash flows more effectively.In conclusion, accrued expenses are a fundamental aspect of accounting that reflects the true financial status of a company. By recognizing these expenses in the appropriate periods, businesses can provide a clearer picture of their financial performance. This practice not only aids in compliance with accounting principles but also fosters better financial planning and decision-making. Whether you are a business owner, accountant, or investor, understanding accrued expenses is essential for navigating the complex world of finance and ensuring long-term success. Therefore, it is advisable to stay informed about this and other accounting concepts to make sound financial decisions that benefit the organization as a whole.

在会计领域，理解各种财务术语对于有效的管理和报告至关重要。其中一个在企业财务报表中发挥重要作用的术语是应计费用。这些是公司在特定期间内已经发生但在该期间结束时尚未支付的成本。这个概念对于遵循权责发生制会计原则至关重要，该原则规定费用应在发生时确认，而不是在支付时确认。例如，如果一家公司在12月收到了11月使用的公用事业账单，那么该费用必须在11月的财务报表中作为应计费用记录。这确保了财务报表准确反映公司的财务状况和该期间的业绩。应计费用通常与运营成本相关，如工资、税款和贷款利息。这些费用可能会显著影响公司的现金流和盈利能力。当企业未能计算应计费用时，可能会呈现出夸大的盈利情况，从而导致管理层和利益相关者做出错误的决策。因此，会计师和财务经理必须勤勉地跟踪这些费用。此外，应计费用在资产负债表上被记录为负债，直到它们被结清。这意味着当公司确认应计费用时，它增加了其负债，这可能会影响关键财务比率，如流动比率和债务权益比率。理解应计费用如何影响这些比率对于评估公司财务健康状况的投资者和债权人至关重要。此外，企业必须确保正确估算其应计费用以维持准确的财务记录。这涉及根据历史数据和当前趋势对未来费用做出合理的猜测。例如，如果一家公司每年通常支付10,000美元的财产税，它可能会估算在当前财政年度结束时将有类似金额作为应计费用。准确的估算有助于预算和预测，使企业能够更有效地规划未来的现金流。总之，应计费用是会计中的一个基本方面，反映了公司的真实财务状况。通过在适当的期间确认这些费用，企业可以提供其财务表现的更清晰图景。这一做法不仅有助于遵守会计原则，还促进了更好的财务规划和决策。无论您是企业主、会计师还是投资者，理解应计费用对于驾驭复杂的金融世界并确保长期成功都是必不可少的。因此，建议保持对这一及其他会计概念的了解，以做出有利于整个组织的明智财务决策。