accrued payroll

简明释义

应付工资;

英英释义

例句

1.We have to ensure that the accrued payroll is recorded accurately in our financial statements.

我们必须确保在财务报表中准确记录应计工资。

2.At the end of the month, we need to calculate the accrued payroll for our employees.

在月底，我们需要计算员工的应计工资。

3.During the audit, the auditors examined the accrued payroll entries for any discrepancies.

在审计过程中，审计员检查了应计工资条目是否存在差异。

4.The accountant reported that the accrued payroll for this pay period was higher than expected.

会计报告称本次支付周期的应计工资高于预期。

5.The company set aside funds to cover the accrued payroll at the end of the fiscal year.

公司在财年末预留资金以支付应计工资。

作文

Understanding the concept of accrued payroll is essential for both employees and employers in any organization. Accrued payroll refers to the wages that employees have earned but have not yet been paid by the end of a specific accounting period. This concept is crucial in the realm of accounting and finance, as it helps businesses accurately reflect their financial obligations on their balance sheets. When a company pays its employees, it does so based on the hours worked during a particular pay period. However, if the pay period ends before the actual payment is made, the company must account for the wages that are owed to employees. This is where accrued payroll comes into play. It ensures that the financial statements of an organization provide a true and fair view of its liabilities at any given time.For instance, consider a company that has a bi-weekly payroll schedule. If the pay period ends on a Friday, but the payroll is processed the following Monday, the employees would have already worked for those days without receiving their pay. In this case, the company needs to record the accrued payroll in its accounting records to reflect the amount owed to employees for the days worked during the previous week.The recording of accrued payroll is typically done through adjusting journal entries at the end of the accounting period. This entry will debit the payroll expense account and credit the accrued liabilities account, thus increasing the total liabilities of the company. By doing so, it allows the business to match its expenses with the revenues earned during the same period, adhering to the matching principle in accounting.Moreover, understanding accrued payroll is also significant for employees. It assures them that their hard work is recognized and that they will be compensated for the hours they have worked, even if the payment is delayed until the next pay period. This knowledge can enhance employee morale and trust in the organization, knowing that their earnings are accounted for, regardless of when they are disbursed.In summary, accrued payroll plays a vital role in the financial management of a company. It helps maintain accurate financial records, ensures compliance with accounting principles, and fosters a positive relationship between the employer and employees. By grasping the importance of accrued payroll, both parties can navigate the complexities of payroll processing and financial reporting more effectively, leading to a healthier organizational environment. Understanding this concept not only aids in better financial planning but also contributes to the overall efficiency of the business operations. As such, both employers and employees should prioritize their understanding of accrued payroll to ensure smooth financial transactions and maintain a harmonious workplace atmosphere.

理解应计工资的概念对于任何组织中的员工和雇主都是至关重要的。应计工资指的是员工已经赚取但在特定会计期间结束时尚未支付的工资。这个概念在会计和财务领域中至关重要，因为它帮助企业准确反映其资产负债表上的财务义务。当公司支付员工工资时，是根据特定支付期间内工作的小时数进行支付的。然而，如果支付期在实际支付之前结束，公司必须对员工所欠的工资进行核算。这就是应计工资发挥作用的地方。它确保了组织的财务报表能够真实、公正地反映出在任何给定时间的负债。例如，考虑一家有双周支付安排的公司。如果支付期在星期五结束，但工资在下一个星期一处理，那么员工在没有收到工资的情况下已经工作了那些天。在这种情况下，公司需要在其会计记录中记录应计工资以反映对员工的欠款。应计工资的记录通常是在会计期末通过调整分录进行的。这项分录将借记工资费用账户，并贷记应计负债账户，从而增加公司的总负债。通过这样做，它使企业能够将其费用与同一期间内产生的收入相匹配，遵循会计中的配比原则。此外，理解应计工资对员工来说也很重要。它向他们保证，他们的辛勤工作得到了认可，即使支付延迟到下一个支付期，他们也会因工作而获得报酬。这种知识可以增强员工的士气和对组织的信任，知道他们的收入得到了核算，无论何时发放。总之，应计工资在公司的财务管理中发挥着至关重要的作用。它有助于保持准确的财务记录，确保遵守会计原则，并促进雇主与员工之间的积极关系。通过掌握应计工资的重要性，双方可以更有效地应对工资处理和财务报告的复杂性，从而导致更健康的组织环境。因此，雇主和员工都应优先理解应计工资，以确保顺利的财务交易并维持和谐的工作氛围。理解这一概念不仅有助于更好的财务规划，还促进了业务运营的整体效率。