accrued liabilities

简明释义

应计负债;

英英释义

例句

1.The accountant explained that accrued liabilities include expenses that have been incurred but not yet paid.

会计解释说，应计负债包括已发生但尚未支付的费用。

2.Investors pay close attention to accrued liabilities when assessing the company's short-term financial health.

在评估公司的短期财务健康时，投资者密切关注应计负债。

3.At the end of the fiscal year, the company reported its accrued liabilities as part of its financial statements.

在财年的结束时，公司在其财务报表中报告了其应计负债。

4.To ensure accurate reporting, all accrued liabilities must be recorded before the annual audit.

为了确保准确报告，所有的应计负债必须在年度审计之前记录。

5.The company's accrued liabilities increased significantly due to unpaid wages at the end of the month.

由于月底未支付的工资，公司应计负债显著增加。

作文

In the world of accounting and finance, understanding the concept of accrued liabilities is crucial for both businesses and investors. Accrued liabilities refer to expenses that a company has incurred during a specific period but has not yet paid. These are obligations that arise from the normal operations of a business and are recorded as liabilities on the balance sheet. For example, if a company owes salaries to its employees for work done in the last week of a month but will not pay them until the following month, those unpaid salaries are classified as accrued liabilities.

Accrued liabilities are important because they provide a more accurate picture of a company's financial health. By recognizing expenses when they are incurred rather than when they are paid, businesses can better match their revenues with the corresponding expenses, adhering to the accrual basis of accounting. This principle ensures that financial statements reflect the true state of a company's finances, making it easier for stakeholders to assess performance and make informed decisions.

One common type of accrued liabilities is interest payable on loans. If a company has taken out a loan and has accrued interest that is due but not yet paid, this amount will be recorded as an accrued liability. Similarly, taxes that are owed but not yet paid also fall under this category. By keeping track of these obligations, companies can manage their cash flow more effectively and avoid any surprises when payment deadlines arrive.

Another reason why understanding accrued liabilities is essential is that it impacts a company's working capital. Working capital is the difference between current assets and current liabilities. When accrued liabilities increase, it can indicate that a company is using credit or delaying payments, which may affect its liquidity. Investors often look at changes in accrued liabilities as a sign of how well a company is managing its short-term obligations.

Moreover, accurate reporting of accrued liabilities is vital for compliance with accounting standards and regulations. Companies are required to follow Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS), which mandate the recognition of expenses in the period they are incurred. Failing to report these liabilities accurately can lead to misleading financial statements, which could result in legal consequences or loss of investor trust.

In conclusion, accrued liabilities play a significant role in the financial reporting process. They ensure that a company's financial statements provide a true and fair view of its financial position. For businesses, understanding and managing these liabilities is key to maintaining healthy cash flow and ensuring compliance with accounting standards. For investors and stakeholders, being aware of a company's accrued liabilities can help in assessing its financial stability and operational efficiency. As such, mastering the concept of accrued liabilities is essential for anyone involved in finance or accounting.

在会计和金融的世界中，理解应计负债的概念对企业和投资者来说至关重要。应计负债是指公司在特定期间内已经发生但尚未支付的费用。这些是由于企业正常运营而产生的义务，并在资产负债表上记录为负债。例如，如果一家公司在一个月的最后一周欠员工工资，但要等到下个月才支付，那么这些未支付的工资就被归类为应计负债。

应计负债之所以重要，是因为它们提供了公司财务健康状况的更准确图景。通过在费用发生时而不是在支付时确认费用，企业可以更好地将收入与相应的费用进行匹配，遵循权责发生制会计原则。这一原则确保财务报表反映公司的真实财务状况，使利益相关者更容易评估业绩并做出明智的决策。

一种常见的应计负债是应付利息。如果公司贷款并产生了尚未支付的应计利息，则该金额将被记录为应计负债。同样，尚未支付的税款也属于这一类别。通过跟踪这些义务，公司可以更有效地管理现金流，并避免在支付截止日期到来时出现意外情况。

此外，理解应计负债的重要性在于它影响公司的营运资本。营运资本是当前资产与当前负债之间的差额。当应计负债增加时，这可能表明公司正在使用信贷或推迟付款，这可能会影响其流动性。投资者通常会关注应计负债的变化，以了解公司如何管理短期义务。

此外，准确报告应计负债对于遵守会计标准和法规至关重要。公司需要遵循一般公认会计原则（GAAP）或国际财务报告准则（IFRS），这些标准要求在费用发生的期间确认费用。如果未能准确报告这些负债，可能会导致财务报表误导，从而导致法律后果或失去投资者信任。

总之，应计负债在财务报告过程中起着重要作用。它们确保公司的财务报表提供真实和公正的财务状况视图。对于企业而言，理解和管理这些负债是保持健康现金流和确保遵守会计标准的关键。对于投资者和利益相关者而言，了解公司的应计负债有助于评估其财务稳定性和运营效率。因此，掌握应计负债的概念对任何参与金融或会计的人来说都是至关重要的。