By CARLA TARDI

Reviewed by JULIUS MANSA

Fact checked by PETE RATHBURN

编写人：CARLA TARDI

审核人：JULIUS MANSA

事实核查人：PETE RATHBURN

What Is an Accrued Expense?

什么是应计费用？

An accrued expense, also known as accrued liabilities, is an accounting term that refers to an expense that is recognized on the books before it has been paid. The expense is recorded in the accounting period in which it is incurred. Accrual accounting is the generally accepted accounting practice's (GAAP) preferred accounting method.

应计费用也称为应计负债，是指已在账目中确认但尚未支付的费用。该等费用在发生的会计期间内入账。权责发生制是公认会计准则（GAAP）首选的会计方法。

KEY TAKEAWAYS

关键要点

·Accrued expenses are recognized on the books when they are incurred, not when they are paid.

Accrual accounting requires more journal entries than simple cash balance accounting.

应计费用在发生时（并非支付时）在账目中确认。相较于操作简单的收付实现制，权责发生制会产生较多的会计分录。

·Accrual accounting provides a more accurate financial picture than cash basis accounting.

相较于收付实现制，权责发生制能够更准确地反映财务状况。

·Large, public companies with shares on stock market exchanges are often required to comply with accrual-based accounting as opposed to the cash method of accounting.

大型上市公司通常需要采用权责发生制（而非收付实现制）。

·Accruals are recognition of events that have already happened but cash has not yet settled, while prepayments are recognition of events that have not yet happened but cash has settled.

应计是确认已发生但尚未付款的事件，预付是确认尚未发生但已付款的事件。

Understanding Accrued Expenses

了解应计费用

Since accrued expenses represent a company's obligation to make future cash payments, they are shown on a company's balance sheet as current liabilities. An accrued expense can be an estimate and differ from the supplier’s invoice that will arrive at a later date. Following the accrual method of accounting, expenses are recognized when they are incurred, not necessarily when they are paid.

应计费用是指公司有义务在未来支付的现金，在公司资产负债表中作为流动负债列示。应计费用可以是估值，可以与未来收到的供应商发票显示的金额不同。在权责发生制下，费用在发生时（不必在支付时）进行确认。

An example of an accrued expense is when a company purchases supplies from a vendor but has not yet received an invoice for the purchase. Other forms of accrued expenses include interest payments on loans, warranties on products or services received, and taxes—all of which have been incurred or obtained, but for which no invoices have been received nor payments made. Employee commissions, wages, and bonuses are accrued in the period they occur although the actual payment is made in the following period.

若公司从供应商处购买了物资，但尚未收到供应商出具的采购发票，此时就产生了应计费用。此外，应计费用还包括贷款利息、产品或服务保修、税款，该等款项均已发生，但尚未收到相关发票或支付相关款项。员工佣金、工资和奖金在发生期间累计，于下一期间支付。

When a company accrues (accumulates) expenses, its portion of unpaid bills also accumulates. This increases both its expenses and liabilities.

公司支出一旦增加（累加），未付账单部分也会随之累加，支出负担和负债势必会加重。

Accrual vs. Cash Basis Accounting

权责发生制与收付实现制

Accrual accounting differs from cash basis accounting, which records financial events and transactions only when cash is exchanged—often resulting in the overstatement and understatement of income and account balances.

权责发生制与收付实现制不同，后者仅在收付现金时记录财务事件和交易，容易多报或少报收入和账户余额。

Although the accrual method of accounting is labor-intensive because it requires extensive journaling, it is a more accurate measure of a company's transactions and events for each period. This more complete picture helps users of financial statements to better understand a company's present financial health and predict its future financial position.

采用权责发生制核算需要大量人工进行日志记录，因而能够比较准确地反映公司每个期间发生的交易和事件，有助于财务报表使用者更好得了解公司当前的财务状况，并对未来的财务状况作出推测。

Accrued Expenses vs. Prepaid Expenses

应计费用与预付费用

Accrued expenses are the opposite of prepaid expenses. Prepaid expenses are payments made in advance for goods and services that are expected to be provided or used in the future. While accrued expenses represent liabilities, prepaid expenses are recognized as assets on the balance sheet. This is because the company is expected to receive future economic benefit from the prepayment.

应计费用与预付费用正好相反。预付费用是指为预计在未来提供或使用的货物和服务提前支付的款项。在资产负债表中，应计费用作为负债列示，预付费用作为资产列示，这是因为公司未来预计会从预付款项中获得经济利益。

On the other hand, an accrued expense is an event that has already occurred in which cash has not been a factor. Not only has the company already received the benefit, it still needs to remit payment. Therefore, it is literally the opposite of a prepayment; an accrual is the recognition of something that has already happened in which cash is yet to be settled.

另一方面，应计费用是已经发生但尚未支付的费用，即公司已获得利益，但需在未来付款。因此，应计费用确实与预付费用正好相反；应计是确认已发生但尚未付款的事件。

Advantages and Disadvantages of Accrued Expenses

应计费用优缺点

Advantages

优点

Accrued expenses theoretically make a company’s financial statements more accurate. While the cash method is more simple, accrued expenses strive to include activities that may not have fully been incurred but will still happen. Consider an example where a company enters into a contract to incur consulting services. If the company receives an invoice for $5,000, accounting theory states the company should technically recognize this transaction because it is contractually obligated to pay for the service.

从理论上来说，公司的财务报表因存在应计费用而更加准确。收付实现制操作起来是比较简单，但权责发生制却是尽可能多地记录可能尚未完全发生但仍将发生的活动。比如，一家公司签订了咨询服务合同，并就咨询服务收到了金额为5,000美元的发票。根据会计理论，该公司应严格按照规定对上述交易进行确认，毕竟其有义务按照合同要求支付咨询服务费用。

Accrued expenses also may make it easier for companies to plan and strategize. Accrued expenses often yield more consistent financial results as companies can include recurring transactions in their financial reports that may not yet have been paid. In addition, accrued expenses may be a financial reporting requirement depending on the company and its Securities and Exchange Commission filing requirements.

同时，公司还可以通过应计费用制定计划和战略。由于公司可以在其财务报告中记录可能尚未支付的经常性交易，应计费用通常会产生更具一致性的财务结果。此外，根据公司及相关证券交易委员会的备案要求，应计费用可能会是财务报告的一项要求。

Disadvantages

缺点

Because of additional work of accruing expenses, this method of accounting is more time-consuming and demanding for staff to prepare. There is a greater chance of misstatements, especially when auto-reversing journal entries are not used. In addition, a company runs the risk of accidently accruing an expense that they may have already paid.

由于累计费用需要进行额外工作，这种会计核算方法比较费时费力，出现错报的几率比较大，尤其是在不使用自动转回分录的情况下。此外，公司还可能会误将可能已经支付的费用进行累计。

Last, the accrual method of accounting blurs cash flow and cash usage as it includes non-cash transactions that have not yet impacted bank accounts. For a large company, the general ledger will be flooded with transactions that report items that have had no bearing on the company's bank statement nor impact to the current amount of cash on hand.

最后一点，采用权责发生制核算可能会记录尚未对银行账户产生影响的非现金交易，这样一来，现金流和现金使用情况就变得难以区分。以大公司为例，其总分类账会记录着各种对公司银行对账单及当前库存现金不构成影响的交易。

Special Considerations

特别说明

Reversing Entries

转回分录

A critical component to accrued expenses is reversing entries, journal entries that back out a transaction in a subsequent period.

对应计费用而言，其中一个关键部分就是转回分录，即撤销后续期间交易的会计分录。

Accrued expenses are not meant to be permanent; they are meant to be temporary records that take the place of a true transaction in the short-term. Every accrued expense must have a reversing entry; without the reversing entry, a company risks duplicating transactions by recording both the actual invoice when it gets paid as well as the accrued expense.

应计费用不具有永久性，作为一种临时记录，仅在短期内替代实际交易。就每笔应计费用而言，必须编制转回分录。若未编制转回分录，公司可能会同时记录实际发票金额以及应计费用，就会存在重复记录交易的风险。

Tip: Many accounting software systems can auto-generate reversing entries when prompted.

提示：许多会计软件系统可以在提示时自动生成转回分录。

Month-End/Year-End

月末/年末

Accrued expenses are prevalent during the end of an accounting period. A company often attempts to book as many actual invoices it can during an accounting period before closing its accounts payable ledger. Then, supporting accounting staff analyze what transactions/invoices might not have been recorded by the AP team and book accrued expenses.

应计费用在会计期末比较常见。公司通常会在关闭应付账款分类账前在会计期间尽可能多地记录实际发票。然后，由支持会计人员分析AP团队可能尚未记录哪些交易/发票，并记入应计费用。

For companies that are responsible for external reporting, accrued expenses play a big part in wrapping up month-end, quarter-end, or fiscal year-end processes. A company usually does not book accrued expenses during the month; instead, accrued expenses are booked during the close period.

对于负责外部报告的公司，应计费用在结束月末、季末或财年末流程时发挥着重要作用。公司通常不会在当月记入应计费用，而是在结账期间记入应计费用。

Example of Accrued Expense

应计费用示例

A company pays its employees' salaries on the first day of the following month for services received in the prior month. So, employees that worked all of November will be paid in December. If on Dec. 31, the company’s income statement recognizes only the salary payments that have been made, the accrued expenses from the employees’ services for December will be omitted.

比如，公司将在下个月的第一天向员工支付上个月的工资，也就是说，十一月的工资将在十二月发放。如果12月31日公司损益表仅确认已支付的工资，则十二月与员工服务相关的应计费用不得入账。

Because the company actually incurred 12 months’ worth of salary expenses, an adjusting journal entry is recorded at the end of the accounting period for the last month’s expense. The adjusting entry will be dated Dec. 31 and will have a debit to the salary expenses account on the income statement and a credit to the salaries payable account on the balance sheet.

由于公司实际发生了12个月的工资支出，需要在会计期末对最后一个月的工资支出编制调整分录。调整分录的日期为12月31日，借记损益表的工资支出科目，贷记资产负债表的应付工资科目。

When the company’s accounting department receives the bill for the total amount of salaries due, the accounts payable account is credited. Accounts payable is found in the current liabilities section of the balance sheet and represents the short-term liabilities of a company. After the debt has been paid off, the accounts payable account is debited and the cash account is credited.

公司会计部门收到应付工资总额的账单时，贷记应付账款科目。应付账款列于资产负债表中的流动负债部分，表示公司的短期负债。债务偿清后，借记应付账款科目，贷记现金科目。

How Are Accrued Expenses Accounted for?

如何核算应计费用？

An accrued expense, also known as an accrued liability, is an accounting term that refers to an expense that is recognized on the books before it is paid. The expense is recorded in the accounting period in which it is incurred. Since accrued expenses represent a company's obligation to make future cash payments, they are shown on a company's balance sheet as current liabilities.

应计费用也称为应计负债，是指已在账目中确认但尚未支付的费用。该等费用在发生的会计期间内入账。应计费用是指公司有义务在未来支付的现金，在公司资产负债表中作为流动负债列示。

What Are Some Examples of Accrued Expenses?

应计费用示例有哪些？

An example of an accrued expense is when a company purchases supplies from a vendor but has not yet received an invoice for the purchase. Other forms of accrued expenses include interest payments on loans, warranties on products or services received, and taxes—all of which have been incurred or obtained, but for which no invoices have been received nor payments made. Employee commissions, wages, and bonuses are accrued in the period they occur although the actual payment is made in the following period.

若公司从供应商处购买了物资，但尚未收到供应商出具的采购发票，此时就产生了应计费用。此外，应计费用还包括贷款利息、产品或服务保修、税款，该等款项均已发生，但尚未收到相关发票或支付相关款项。员工佣金、工资和奖金在发生期间累计，于下一期间支付。

How Does Accrual Accounting Differ From Cash Basis Accounting?

权责发生制与收付实现制有哪些不同？

Accrual accounting measures a company's performance and position by recognizing economic events regardless of when cash transactions occur, whereas cash accounting only records transactions when payment occurs. Accrual accounting presents a more accurate measure of a company's transactions and events for each period. Cash basis accounting often results in the overstatement and understatement of income and account balances.

权责发生制是通过确认经济事件来衡量公司的业绩和状况，无论现金交易何时发生；收付实现制仅在付款时记入交易。权责发生制可以更准确地衡量公司每个期间的交易和事件；收付实现制通常会导致多报或少报收入和账户余额。

What Is a Prepaid Expense?

什么是预付费用？

A prepaid expense is a type of asset on the balance sheet that results from a business making advanced payments for goods or services to be received in the future. Prepaid expenses are initially recorded as assets, but their value is expensed over time onto the income statement. Unlike conventional expenses, the business will receive something of value from the prepaid expense over the course of several accounting periods.

预付费用是资产负债表上的一类资产，是企业为未来收到的货物或服务预付款项而产生的。预付费用最初记为资产，但其价值随着时间的推移在损益表记为费用。与常规费用不同的是，企业将在多个会计期间内从预付费用中获得利益。

What Is the Journal Entry for Accrued Expenses?

应计费用的会计分录是什么？

Accrued expenses are recognized by debiting the appropriate expense account and crediting an accrued liability account. A second journal entry must then be prepared in the following period to reverse the entry.

应计费用通过借记相应的费用科目和贷记应计负债科目予以确认，然后必须在下一个期间编制第二个会计分录对上一期末的调整分录进行转回。

For example, a company wants to accrue a $10,000 utility invoice to have the expense hit in June. The company’s June journal entry will be a debit to Utility Expense and a credit to Accrued Payables. On July 1st, the company will reverse this entry (debit to Accrued Payables, credit to Utility Expense). Then, the company theoretically pays the invoice in July, the entry (debit to Utility Expense, credit to cash) will offset the two entries to Utility Expense in July. 

比如，一家公司希望将10,000美元的公用事业费用发票计入六月的支出。该公司六月的会计分录将借记公用事业费用，贷记应记未付款项。7月1日，公司将转回上述分录，即借记应记未付款项，贷记公用事业费用。然后，从理论上来说，公司应在7月支付发票金额，会计分录（借记公用事业费用，贷记现金）将抵销7月公用事业费用的两个分录。

The Bottom Line

总结

Companies using the accrual method of accounting recognize accrued expenses, costs that have not yet been paid for but have already been incurred. Accrued expenses make a set of financial statements more consistent by recording charges in specific periods, though it takes more resources to perform this type of accounting. While the cash method of accounting recognizes items when they are paid, the accrual method recognizes accrued expenses based on when service is performed or received. 

公司采用权责发生制进行会计核算的，会确认应计费用，即已经发生但尚未支付的费用。应计费用通过记录特定期间内的费用使财务报表更具一致性，但是这种会计核算方法比较费时费力。收付实现制是在付款时确认项目，而权责发生制则根据提供或接受服务的时间确认应计费用。