accrued wages; wages payable

简明释义

应计工资

英英释义

例句

1.During the audit, it was discovered that the accrued wages 应计工资 were understated in the financial statements.

在审计过程中发现，财务报表中的应计工资 accrued wages 被低估了。

2.At the end of the month, the accountant recorded the accrued wages 应计工资 for employees who had worked but not yet been paid.

在月底，会计记录了员工的应计工资 accrued wages，这些员工已经工作但尚未支付工资。

3.Employees are concerned about the timing of their accrued wages 应计工资 and when they will receive payment.

员工们担心他们的应计工资 accrued wages 的支付时间和何时会收到付款。

4.The payroll department must ensure that all wages payable 应付工资 are processed before the end of the fiscal year.

薪资部门必须确保所有的应付工资 wages payable 在财政年度结束前处理完毕。

5.The company needs to report wages payable 应付工资 on its balance sheet to reflect the liabilities owed to employees.

公司需要在资产负债表上报告应付工资 wages payable，以反映对员工的负债。

作文

In the world of accounting and finance, understanding the terms related to employee compensation is crucial for both employers and employees. One such important term is accrued wages; wages payable. These terms refer to the amount of money that a company owes its employees for work that has been performed but not yet paid for. Essentially, this represents a liability on the balance sheet of the company. When employees work during a pay period, their earned wages accumulate, leading to the concept of accrued wages; wages payable.Accrued wages are recorded in the accounting books at the end of an accounting period. This ensures that the financial statements reflect all expenses incurred during that period, even if the cash has not yet been disbursed. For instance, if a company pays its employees biweekly, at the end of the first week, it must recognize the wages that have been earned by employees for that week, even though payment will not occur until the end of the pay period. This practice aligns with the accrual basis of accounting, which states that expenses should be recognized when they are incurred, not necessarily when cash changes hands.The significance of accrued wages; wages payable cannot be overstated. For businesses, accurately tracking these liabilities helps in maintaining a clear picture of financial health. It allows management to plan for cash flow needs more effectively, ensuring that funds are available when payroll is due. Additionally, recognizing these expenses promptly can prevent potential issues with underreporting liabilities, which could lead to inaccuracies in financial reporting.From an employee's perspective, understanding accrued wages; wages payable is equally important. Employees should be aware that their hard work contributes to a growing liability for their employer. This awareness can foster a sense of security, knowing that their earnings are being tracked and will be compensated appropriately. Moreover, in the event of a company’s financial difficulties, employees may need to understand how accrued wages are prioritized in the event of bankruptcy or liquidation.Furthermore, the concept of accrued wages; wages payable ties into broader discussions about labor rights and employee compensation. As companies strive to create fair and equitable workplaces, transparent communication regarding pay structures and the timing of payments becomes essential. Employees who are informed about how their wages are calculated and when they can expect payment are likely to feel more valued and engaged in their work.In conclusion, the terms accrued wages; wages payable play a vital role in the accounting practices of businesses and the financial well-being of employees. By recognizing the importance of these concepts, both parties can better navigate the complexities of employment and compensation. Companies must ensure that they maintain accurate records of accrued wages to uphold their financial integrity, while employees should remain informed about how their earnings are accounted for. This mutual understanding can lead to a more harmonious workplace where both employers and employees thrive together.

在会计和金融的世界中，理解与员工薪酬相关的术语对雇主和员工都至关重要。其中一个重要的术语是应计工资；应付工资。这些术语指的是公司因员工已完成但尚未支付的工作而欠员工的金额。本质上，这代表了公司的负债。当员工在一个工资周期内工作时，他们的应得工资会累积，从而引出应计工资；应付工资的概念。应计工资在会计期末会被记录在账簿中。这确保财务报表反映出该期间内发生的所有费用，即使现金尚未发放。例如，如果一家公司每两周支付一次工资，那么在第一周结束时，必须确认员工在那一周所赚取的工资，尽管支付要等到工资周期结束时才会进行。这种做法符合权责发生制会计原则，该原则规定费用应在发生时确认，而不一定是在现金交换时。应计工资；应付工资的重要性不容小觑。对于企业来说，准确跟踪这些负债有助于保持财务健康的清晰视图。它使管理层能够更有效地规划现金流需求，以确保在支付工资时有足够的资金。此外，及时确认这些费用可以防止潜在的负债低报问题，这可能导致财务报告的不准确。从员工的角度来看，理解应计工资；应付工资同样重要。员工应该意识到，他们的辛勤工作为雇主增加了负债。这种意识可以培养一种安全感，知道他们的收入正在被追踪并将得到适当补偿。此外，在公司面临财务困难时，员工可能需要了解应计工资在破产或清算时的优先级。此外，应计工资；应付工资的概念与关于劳动权利和员工补偿的更广泛讨论息息相关。当公司努力创造公平和平等的工作场所时，关于薪酬结构和支付时间的透明沟通变得至关重要。了解其工资如何计算以及何时可以预期付款的员工，往往会感到更有价值和参与感。总之，术语应计工资；应付工资在企业的会计实践和员工的财务健康中扮演着至关重要的角色。通过认识到这些概念的重要性，双方可以更好地应对就业和补偿的复杂性。公司必须确保维护应计工资的准确记录，以维护其财务完整性，而员工则应保持对其收入如何被核算的了解。这种相互理解可以导致一个更加和谐的工作场所，使雇主和员工共同繁荣。