Payroll expense often is among the largest expenses of a business organization. Accrued payroll liabilities, however, seldom accumulate to large amounts because they are paid in full at frequent intervals.

• 工资费用往往是企业组织中最大的一笔费用,但是应计工资负债很少累积到很大的金额,因为它们总是以很短的间隔金额支付。