accrued expenses

简明释义

预提费用;

英英释义

例句

1.The accrued expenses for unpaid utilities were included in the financial statements.

未支付的公用事业费用被包含在财务报表中的应计费用里。

2.During the audit, the team found discrepancies in the accrued expenses related to employee bonuses.

在审计过程中，团队发现与员工奖金相关的应计费用存在差异。

3.The finance department prepared a report detailing the accrued expenses for the last quarter.

财务部门准备了一份报告，详细说明了最后一个季度的应计费用。

4.To accurately reflect the company's financial position, it is crucial to account for accrued expenses at year-end.

为了准确反映公司的财务状况，在年末考虑应计费用是至关重要的。

5.At the end of the month, the accountant reviewed the company's accrued expenses to ensure all liabilities were recorded.

在月底，会计审查了公司的应计费用以确保所有负债都已记录。

作文

In the world of accounting and finance, understanding various terms is crucial for effective financial management. One such term is accrued expenses, which refers to costs that have been incurred but not yet paid or recorded in the financial statements. These expenses are recognized in the period they occur, regardless of when the actual cash payment is made. This principle is part of the accrual basis of accounting, which aims to provide a more accurate picture of a company's financial position. For instance, if a company receives services in December but does not pay for them until January, the expense should still be recorded in December's financial records as an accrued expense (应计费用). This ensures that the financial statements reflect all obligations during the accounting period, providing stakeholders with a clear view of the company's liabilities.Accrued expenses can include various types of costs, such as wages, utilities, rent, and interest. For example, if employees work during the last week of December but are not paid until the first week of January, the company must record the wages as accrued expenses (应计费用) in December. This not only adheres to accounting principles but also helps in accurately assessing the company's profitability for that period.The importance of recognizing accrued expenses (应计费用) cannot be overstated. By doing so, companies can avoid underreporting their liabilities, which could mislead investors and other stakeholders about the company's financial health. Furthermore, this practice enhances the reliability of financial statements, making it easier for management to make informed decisions based on complete and accurate data.Moreover, managing accrued expenses (应计费用) effectively is vital for maintaining cash flow. Companies need to keep track of these expenses to ensure they have enough cash on hand to meet their obligations when they become due. Failure to manage accrued expenses can lead to cash flow problems, which may affect the company's ability to operate smoothly. For instance, if a business neglects to account for its accrued expenses (应计费用), it might find itself short on cash when payments are due, potentially leading to late fees, penalties, or strained relationships with suppliers and employees.In conclusion, accrued expenses (应计费用) play a significant role in the accounting process, ensuring that all incurred costs are recorded in the correct accounting period. This practice not only provides a more accurate representation of a company’s financial status but also aids in effective cash flow management. Understanding and managing accrued expenses (应计费用) is essential for any business aiming for financial stability and growth. As such, both accounting professionals and business owners must prioritize the accurate tracking of these expenses to ensure the long-term success of their organizations.

在会计和金融的世界中，理解各种术语对于有效的财务管理至关重要。其中一个术语是应计费用，指的是已经发生但尚未支付或在财务报表中记录的成本。这些费用在发生的期间内被确认，无论实际现金支付何时进行。这一原则是权责发生制会计的一部分，旨在提供公司财务状况的更准确的图景。例如，如果一家公司在12月接受服务，但直到1月才付款，该费用仍应在12月的财务记录中作为应计费用（accrued expenses）记录。这确保财务报表反映出会计期间内的所有义务，为利益相关者提供了公司负债的清晰视图。应计费用可以包括各种类型的成本，如工资、水电费、租金和利息。例如，如果员工在12月的最后一周工作，但直到1月的第一周才得到报酬，公司必须将工资作为应计费用（accrued expenses）在12月记录。这不仅遵循会计原则，还帮助准确评估公司在该期间的盈利能力。认识到应计费用（accrued expenses）的重要性不容小觑。通过这样做，公司可以避免低报其负债，这可能会误导投资者和其他利益相关者对公司财务健康状况的看法。此外，这一做法增强了财务报表的可靠性，使管理层能够基于完整和准确的数据做出明智的决策。此外，有效管理应计费用（accrued expenses）对于维护现金流至关重要。公司需要跟踪这些费用，以确保它们有足够的现金来满足到期的义务。未能管理应计费用可能导致现金流问题，这可能影响公司的正常运作。例如，如果一家企业忽视了其应计费用（accrued expenses），它可能会发现自己在付款到期时现金不足，从而导致滞纳金、罚款或与供应商和员工的关系紧张。总之，应计费用（accrued expenses）在会计过程中发挥着重要作用，确保所有已发生的成本在正确的会计期间内被记录。这一做法不仅提供了公司财务状况的更准确表现，还有助于有效的现金流管理。理解和管理应计费用（accrued expenses）对任何追求财务稳定和增长的企业至关重要。因此，会计专业人员和企业主都必须优先考虑这些费用的准确跟踪，以确保其组织的长期成功。