account payable

简明释义

应付帐目

英英释义

例句

1.Late payments can negatively impact our account payable 应付账款 relationships with suppliers.

延迟付款会对我们与供应商的应付账款关系产生负面影响。

2.The finance team is responsible for tracking all account payable 应付账款 transactions.

财务团队负责跟踪所有的应付账款交易。

3.We should review our account payable 应付账款 to ensure we are not missing any payments.

我们应该审查我们的应付账款，以确保没有遗漏任何付款。

4.To improve cash flow, we need to manage our account payable 应付账款 more efficiently.

为了改善现金流，我们需要更有效地管理我们的应付账款。

5.The company needs to settle its account payable 应付账款 by the end of the month.

公司需要在月底前结清其应付账款。

作文

In the world of business, understanding financial terms is crucial for effective management and decision-making. One such term that plays a significant role in accounting is account payable. The concept of account payable refers to the money a company owes to its suppliers or creditors for goods and services received but not yet paid for. This liability is recorded on the balance sheet and is essential for maintaining accurate financial statements. When a business purchases inventory or services on credit, it creates an obligation to pay the supplier at a later date. This creates an entry in the account payable account, which is classified as a current liability because it is typically due within one year. Managing account payable effectively is vital for a company's cash flow and overall financial health. For instance, if a company has high account payable, it indicates that it has taken on substantial debt to finance its operations. While this can be a normal part of business operations, excessive account payable can lead to cash flow problems, especially if the company does not manage its incoming cash effectively. Therefore, businesses often implement strategies to optimize their account payable processes. One common approach is to negotiate favorable payment terms with suppliers. By extending the payment period, companies can retain cash longer, allowing them to invest in other areas of their business. Additionally, businesses must keep track of their account payable to ensure timely payments and avoid late fees or damage to their credit ratings. Another important aspect of account payable management is the use of technology. Many businesses now utilize accounting software that automates the tracking of account payable. This technology not only streamlines the process but also provides real-time insights into the company's financial obligations, helping managers make informed decisions. Furthermore, analyzing account payable ratios can provide valuable insights into a company's efficiency in managing its liabilities. The accounts payable turnover ratio, for example, measures how quickly a company pays off its suppliers. A high turnover ratio may indicate efficient management of account payable, while a low ratio could signal potential liquidity issues. In conclusion, account payable is a fundamental concept in accounting that represents a company's short-term liabilities to its suppliers. Understanding and managing account payable is essential for maintaining healthy cash flow and ensuring the long-term sustainability of a business. By negotiating favorable terms, leveraging technology, and regularly analyzing financial ratios, companies can effectively manage their account payable and enhance their overall financial performance.

在商业世界中，理解财务术语对于有效管理和决策至关重要。其中一个在会计中发挥重要作用的术语是应付账款。应付账款的概念指的是公司因收到商品和服务而尚未支付的款项。这一负债记录在资产负债表上，对于保持准确的财务报表至关重要。当企业以信用方式购买库存或服务时，就会产生对供应商的付款义务。这在应付账款账户中创建了一项条目，该账户被归类为流动负债，因为它通常在一年内到期。有效管理应付账款对于公司的现金流和整体财务健康至关重要。例如，如果一家公司有高额的应付账款，这表明它为了融资运营而承担了大量债务。虽然这可能是商业运营的正常部分，但过高的应付账款可能导致现金流问题，特别是如果公司未能有效管理其收入现金。因此，企业通常实施优化其应付账款流程的策略。一种常见的方法是与供应商谈判有利的付款条件。通过延长付款期限，公司可以更长时间地保留现金，从而使其能够投资于业务的其他领域。此外，企业必须跟踪其应付账款以确保及时付款，避免滞纳金或损害其信用评级。应付账款管理的另一个重要方面是使用技术。许多企业现在利用会计软件来自动跟踪应付账款。这种技术不仅简化了流程，还提供了有关公司财务义务的实时洞察，帮助管理者做出明智的决策。此外，分析应付账款比率可以为公司管理其负债的效率提供有价值的见解。例如，应付账款周转率衡量公司偿还供应商的速度。高周转率可能表明应付账款的有效管理，而低周转率可能表明潜在的流动性问题。总之，应付账款是会计中的一个基本概念，代表公司对其供应商的短期负债。理解和管理应付账款对于保持健康的现金流和确保企业的长期可持续性至关重要。通过谈判有利的条款、利用技术和定期分析财务比率，企业可以有效管理其应付账款并提高整体财务表现。