英语翻译Accrued liabilities arise from the recognition of expens
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英语翻译
Accrued liabilities arise from the recognition of expenses for which payment will be made in a future period .Thus ,accrued liabilities also are called accrued expenses,The need to record accrued liabilities arises (from the fact that certain expenses are incurred by the business before they are actually paid .Examples of accrued liabilities include interest payable,income taxes payable,and amounts related to payrolls.All companies incur accrued liabilities .In most cases ,however,these liabilities are paid at frequent intervals ,Therefore ,they usually do not accumulate to large amount .In a balance sheet ,accrued liabilities frequently are included in the amount shown as "accounts payable".
Accrued liabilities arise from the recognition of expenses for which payment will be made in a future period .Thus ,accrued liabilities also are called accrued expenses,The need to record accrued liabilities arises (from the fact that certain expenses are incurred by the business before they are actually paid .Examples of accrued liabilities include interest payable,income taxes payable,and amounts related to payrolls.All companies incur accrued liabilities .In most cases ,however,these liabilities are paid at frequent intervals ,Therefore ,they usually do not accumulate to large amount .In a balance sheet ,accrued liabilities frequently are included in the amount shown as "accounts payable".
应计负债是因为认识到未来要付款的费用而有的.因此应计负债也成为应计费用.需要记录应计负债,是因为公司有可能在实际付款之前引起某些费用.应计负债的例子包括应付利息、应付所得税、以及有关发薪的款项.公司都会有应计负债.然而在多数情况下,这些负债会较快付清,因此一般不会累积成巨大金额.在资产负债表上,应计付债经常包括在标为“应付账款”的金额里.
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