Накопленные обязательства: что это такое? Разбираемся в видах (регулярные и нерегулярные), учете и примерах – зарплата, налоги, аренда. Бухгалтерский учет.
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Введение
Накопленные обязательства – это обязательства, отражающие расходы, которые еще не были оплачены или учтены в кредиторской задолженности в течение отчетного периода; иными словами, обязательство компании оплатить товары и услуги, которые были предоставлены, но счета-фактуры за которые еще не получены. Примеры включают начисленную заработную плату к выплате, начисленный налог с продаж к уплате и начисленную арендную плату к уплате. Существует два основных типа накопленных обязательств:
Регулярные и повторяющиеся
Нерегулярные или единовременные
Accrued liabilities are liabilities that reflect expenses that have not yet been paid or logged under accounts payable during an accounting period; in other words, a company's obligation to pay for goods and services that have been provided for which invoices have not yet been received. Examples would include accrued wages payable, accrued sales tax payable, and accrued rent payable. There are two general types of Accrued Liabilities:
Routine and recurring
Infrequent or non routine
Регулярные и повторяющиеся накопленные обязательства – это операции, которые происходят как нормальная, ежедневная часть бизнес-цикла. Нерегулярные или единовременные накопленные обязательства – это операции, которые не происходят ежедневно в рамках бизнес-цикла, но возникают время от времени.
Routine and recurring Accrued Liabilities are types of transactions that occur as a normal, daily part of the business cycle. Infrequent or non routine Accrued Liabilities are transactions that do not occur as a daily part of the business cycle, but do happen from time to time.
Пример: Начисленная заработная плата
Большинство компаний выплачивают своим сотрудникам заработную плату по заранее установленному графику. Давайте рассмотрим пример компании под названием "Imaginary company Ltd.". Она выплачивает своим сотрудникам каждую пятницу за отработанные часы в течение недели. В этом примере мы рассмотрим один месяц (июнь) и посмотрим, как компания учитывает начисленную заработную плату. Поскольку заработная плата начисляется за всю неделю до ее выплаты, заработная плата, выплаченная в пятницу, является компенсацией за неделю, завершившуюся 5 июня. Если общая сумма заработной платы за 4 пятницы июня составляет 1000 долларов США (250 долларов США в неделю или 50 долларов США в день), "Imaginary company Ltd." будет регулярно делать бухгалтерские проводки по выплате заработной платы в конце каждой недели. При выплате заработной платы компания увеличивает счет "Расходы на оплату труда" и уменьшает счет "Денежные средства". В этом примере "Imaginary company Ltd." будет выплачивать заработную плату 5, 12, 19 и 26 июня. Предположим, что компания составляет финансовую отчетность ежемесячно, тогда ей необходимо начислить дополнительно 200 долларов США за последние четыре рабочих дня июня (27, 28, 29 и 30). Компания не выплатит эту заработную плату до следующей пятницы в следующем месяце, 3 июля. Чтобы обеспечить достоверность отчетности компании, необходимо внести корректировку:
Most companies pay their employees on a predetermined schedule. Let's use an example with a company called "Imaginary company Ltd." It pays its employees each Friday for the hours worked that week. This example will look at one month (June) and see how it records its Accrued Wages. Because wages are accrued for an entire week before they are paid, wages paid on Friday are compensation for the week ended June 5th. If the total wages for the 4 Fridays in June are $1000.00 ($250.00 per week or $50.00 per day), "Imaginary company Ltd." will make routine journal entries for wage payments at the end of each week. As the company pays wages it increases the 'Wage Expense' account and decreases the 'Cash' account. In this example, "Imaginary company Ltd." would pay wages on the 5th, 12th, 19th, and 26th of June. Assuming that the company prepares Financial statements each month, they owe an additional $200.00 in wages for the last four workdays in June (the 27th, 28th, 29th, & 30th). The company will not pay these wages until the next Friday of the following month on July 3; to make sure the company's report remains correct an adjustment must be made. Wage Expense $1000.00
Cash $1000.00
If the company does not record the 2nd transaction, both Expenses and Liabilities are understated. This will make the company's Income appear higher than it actually is, which can have very serious consequences. Accrued liabilities is the direct opposite of prepaid expense. See Matching principle.
Расходы на оплату труда $1000.00
Денежные средства $1000.00
Most companies pay their employees on a predetermined schedule. Let's use an example with a company called "Imaginary company Ltd." It pays its employees each Friday for the hours worked that week. This example will look at one month (June) and see how it records its Accrued Wages. Because wages are accrued for an entire week before they are paid, wages paid on Friday are compensation for the week ended June 5th. If the total wages for the 4 Fridays in June are $1000.00 ($250.00 per week or $50.00 per day), "Imaginary company Ltd." will make routine journal entries for wage payments at the end of each week. As the company pays wages it increases the 'Wage Expense' account and decreases the 'Cash' account. In this example, "Imaginary company Ltd." would pay wages on the 5th, 12th, 19th, and 26th of June. Assuming that the company prepares Financial statements each month, they owe an additional $200.00 in wages for the last four workdays in June (the 27th, 28th, 29th, & 30th). The company will not pay these wages until the next Friday of the following month on July 3; to make sure the company's report remains correct an adjustment must be made. Wage Expense $1000.00
Cash $1000.00
If the company does not record the 2nd transaction, both Expenses and Liabilities are understated. This will make the company's Income appear higher than it actually is, which can have very serious consequences. Accrued liabilities is the direct opposite of prepaid expense. See Matching principle.
Расходы на оплату труда $200.00
Начисленная заработная плата к выплате $200.00
Most companies pay their employees on a predetermined schedule. Let's use an example with a company called "Imaginary company Ltd." It pays its employees each Friday for the hours worked that week. This example will look at one month (June) and see how it records its Accrued Wages. Because wages are accrued for an entire week before they are paid, wages paid on Friday are compensation for the week ended June 5th. If the total wages for the 4 Fridays in June are $1000.00 ($250.00 per week or $50.00 per day), "Imaginary company Ltd." will make routine journal entries for wage payments at the end of each week. As the company pays wages it increases the 'Wage Expense' account and decreases the 'Cash' account. In this example, "Imaginary company Ltd." would pay wages on the 5th, 12th, 19th, and 26th of June. Assuming that the company prepares Financial statements each month, they owe an additional $200.00 in wages for the last four workdays in June (the 27th, 28th, 29th, & 30th). The company will not pay these wages until the next Friday of the following month on July 3; to make sure the company's report remains correct an adjustment must be made. Wage Expense $1000.00
Cash $1000.00
If the company does not record the 2nd transaction, both Expenses and Liabilities are understated. This will make the company's Income appear higher than it actually is, which can have very serious consequences. Accrued liabilities is the direct opposite of prepaid expense. See Matching principle.
Если компания не отразит вторую операцию, как расходы, так и обязательства будут занижены. Это приведет к завышению прибыли компании, что может иметь серьезные последствия. Начисленные обязательства – это прямо противоположно предоплаченным расходам. См. принцип соответствия.
Most companies pay their employees on a predetermined schedule. Let's use an example with a company called "Imaginary company Ltd." It pays its employees each Friday for the hours worked that week. This example will look at one month (June) and see how it records its Accrued Wages. Because wages are accrued for an entire week before they are paid, wages paid on Friday are compensation for the week ended June 5th. If the total wages for the 4 Fridays in June are $1000.00 ($250.00 per week or $50.00 per day), "Imaginary company Ltd." will make routine journal entries for wage payments at the end of each week. As the company pays wages it increases the 'Wage Expense' account and decreases the 'Cash' account. In this example, "Imaginary company Ltd." would pay wages on the 5th, 12th, 19th, and 26th of June. Assuming that the company prepares Financial statements each month, they owe an additional $200.00 in wages for the last four workdays in June (the 27th, 28th, 29th, & 30th). The company will not pay these wages until the next Friday of the following month on July 3; to make sure the company's report remains correct an adjustment must be made. Wage Expense $1000.00
Cash $1000.00
If the company does not record the 2nd transaction, both Expenses and Liabilities are understated. This will make the company's Income appear higher than it actually is, which can have very serious consequences. Accrued liabilities is the direct opposite of prepaid expense. See Matching principle.