如果您想保持业务运行，则需要分叉一些现金来购买商品和服务。有时，您可能会使用信贷进行这些购买，从而导致应计债务。

会计术语之类的“应计负债”听起来可能很复杂，但不要惊慌。实际上很简单。继续阅读以了解应计债务的基础知识，以使您的小型企业现金流通出途可作。

什么是应计负债？

Accrued liabilities, or accrued expenses, occur when you incur an expense that you haven’t been billed for (aka a debt). For example, you receive a good now and pay for it later (e.g., when you receive aninvoice）。尽管您不立即付款，但您有义务将来支付应计费。

通常，您在一个时期内承担责任，并在下一个时期支付费用。这意味着您在会计期结束时在书籍中输入责任。在下一个时期，您将偿还债务时扭转应计债务期刊的条目。这表明支付的费用而不是欠款。

You might also have an accrued expense if you incur a debt in a period but don’t receive an invoice until a later period.

请记住，只有使用accrual accounting. Under the accrual method, you record expenses as you incur them, not when you exchange cash. On the other hand, you only record transactions when cash changes hands under the cash-basis method of accounting.

应计会计基于时间和匹配原则。当您产生费用时，您将欠债务，因此该条目是责任。当您支付应付金额时，您会扭转原始条目。然后，该条目显示为已支付的费用。

应计方法使您可以准确了解业务的财务状况。但是，很难看到您手头的现金数量。因此，当您承担责任时，请记住，这是您需要在以后支付的钱。

Examples of accrued liabilities

You can gain accrued expenses in a number of ways. Here are some common examples of accrued liabilities:

• Accrued interest:You owe interest on an outstanding loan and haven’t been billed by the end of the accounting period.
• 应计工资：Your employees earn wages but are paid in arrears, which is in the following period (e.g., pay period in October with pay date in November).
• Accrued payroll tax:You withheld employment taxes from employee wages but owe them next accounting period.
• Accrued goods and services:Although you receive a good or service, the vendor doesn’t bill you until a later date.
• 应计公用事业：您将公用事业用于业务，但尚未收费。

Recording accrued liabilities lets you anticipate expenses in advance. You recognize expenses earlier than you are billed. That way, you can accurately map out the money you owe.

如何记录应计费

准备在书籍中记录应计债务吗？如果是这样，您需要创建应计费日记帐分录。

利用借方和积分在您的应计支出期刊输入中。这意味着您必须对每次交易进行两个相反但相等的条目。那么，如何使用借方和积分进行应计会计条目？

应计负债与费用和责任帐户一起工作。借方增加了费用帐户，信贷减少了费用帐户。相反，信贷增加了责任帐户，借方减少了责任帐户。

请记住，应计负债正在扭转条目。它们是用于在会计期间调整书籍的临时条目。因此，您将最初的日记帐分录以获取应计费用。然后，当您支付应付金额时，您将原始记录与另一个条目翻转。

There are two steps to creating an accrued liabilities journal entry…

步骤1：您蒙受了费用

您会在会计期结束时产生费用。您欠债务，但尚未被收费。您需要在书籍中进行应计责任条目。

通常，应计费日记帐分录是借方的费用帐户。借方输入增加了您的费用。

You also apply a credit to an Accrued Liabilities account. The credit increases your liabilities.

Date	帐户	Notes	借方	Credit
x/xx/xxxx	费用		X
	Accrued Liability			X

当您进行这些条目时会发生什么？您的费用增加了损益表。而且，您的负债在资产负债表上增加。

步骤2：您支付费用

At the beginning of the next accounting period, you pay the expense. Reverse the original entry in your books.

借记应计责任帐户以降低您的负债。当您偿还债务时，您的负债较少。

信用资产帐户。在此示例中，将现金帐户信用，因为您用现金支付了费用。信用减少了您的现金数量。

Date	帐户	Notes	借方	Credit
x/xx/xxxx	Accrued Liability		X
	现金			X

When you reverse the original entry to show that you paid the expense, you must also remove it from the balance sheet. This decreases your liabilities. And because you paid it, your income statement should show a decrease in cash.

If you don’t adjust entries after paying expenses, you’ll have some issues in your books. Here are a few things that will likely happen:

• Liabilities will be understated on the balance sheet
• 费用将在损益表中低估
• Net income will be overstated

底线：你的财务报告将使它看起来像你have more money than you do. Make sure you keep your entries up-to-date each time you pay a liability.

应计费与应付账款

You might be thinking that accrued liabilities sound a whole lot likeaccounts payable. If you are, you’re right. Accrued expenses and accounts payable are similar, but not quite the same.

应计费和应付账款都是流动负债，这意味着它们是一年内支付的短期债务。但是，两者之间的区别围绕发票：

• 预提费用：费用s incurred but not yet billed (i.e., you haven’t received an invoice yet).
• 帐户s payable:费用s you’ve incurred and received an invoice for. You owe the supplier money. This also includes costs you bought on credit.

本文已从2017年6月20日的原始出版日期开始更新。

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