partial bad debt deduction

简明释义

部分坏帐免税扣减

英英释义

例句

1.In order to maximize their tax benefits, the firm utilized a partial bad debt deduction 部分坏账扣除 for their overdue accounts receivable.

为了最大化税收利益，该公司对逾期应收账款使用了部分坏账扣除 partial bad debt deduction。

2.After reviewing the financial statements, the tax advisor recommended a partial bad debt deduction 部分坏账扣除 for the debts that were unlikely to be collected.

在审查财务报表后，税务顾问建议对不太可能收回的债务申请部分坏账扣除 partial bad debt deduction。

3.Due to several unpaid invoices, the business owner decided to claim a partial bad debt deduction 部分坏账扣除 on their tax return this year.

由于几张未支付的发票，企业主决定在今年的报税中申请部分坏账扣除 partial bad debt deduction。

4.The accountant explained that the company could apply for a partial bad debt deduction 部分坏账扣除 to reduce their taxable income.

会计师解释说，公司可以申请部分坏账扣除 partial bad debt deduction来减少应纳税收入。

5.The IRS allows businesses to take a partial bad debt deduction 部分坏账扣除 when they can demonstrate that some debts are uncollectible.

美国国税局允许企业在能够证明某些债务无法收回时进行部分坏账扣除 partial bad debt deduction。

作文

In the world of finance and accounting, businesses often face the challenge of managing debts that may not be fully collectible. This situation gives rise to the concept of bad debts, which refers to amounts owed to a business that are unlikely to be paid. However, there are instances where a company may recover a portion of these debts, leading to the term partial bad debt deduction. This term signifies the ability of a business to deduct a portion of its bad debts from its taxable income, thereby reducing its overall tax liability. Understanding this concept is crucial for any business owner or accountant as it can significantly impact financial statements and tax returns.A partial bad debt deduction occurs when a company cannot collect the full amount owed by a debtor but manages to recover a part of the debt. For example, if a company sells products on credit and later realizes that a customer can only pay back 60% of the outstanding amount, the company can write off the remaining 40% as a bad debt. This deduction is beneficial because it allows the company to lower its taxable income, which in turn reduces the amount of taxes owed to the government.The process of claiming a partial bad debt deduction involves several steps. First, the business must accurately assess the collectability of the debt. This requires a careful evaluation of the debtor's financial situation and payment history. If it becomes clear that only a portion of the debt will be recovered, the business can then proceed to document this assessment and formally write off the uncollectible amount.Once the bad debt has been identified, the business can record the partial bad debt deduction in its financial records. This is typically done by making an adjusting journal entry that reflects the reduction in accounts receivable and recognizes the expense associated with the bad debt. For accounting purposes, it is essential to maintain thorough documentation to support the deduction in case of an audit by tax authorities.Moreover, claiming a partial bad debt deduction can also influence a company's cash flow management strategies. By recognizing bad debts and taking the necessary deductions, businesses can better plan their finances and allocate resources more effectively. This proactive approach helps in maintaining healthy cash flow and ensuring that the business can continue to operate smoothly despite challenges in debt collection.In conclusion, the concept of partial bad debt deduction plays a vital role in the financial management of a business. It allows companies to mitigate the impact of uncollectible debts on their financial health while also providing tax benefits. Business owners and accountants must understand how to navigate the complexities of bad debts and ensure that they are taking advantage of available deductions. Ultimately, being knowledgeable about partial bad debt deduction can lead to improved financial outcomes and a more resilient business model in the face of economic uncertainties.

在金融和会计的世界中，企业经常面临管理可能无法全额收回的债务的挑战。这种情况产生了坏账的概念，指的是企业不太可能收回的欠款。然而，在某些情况下，公司可能会收回部分债务，这就引出了“部分坏账扣除”这一术语。这个术语意味着企业可以从其应税收入中扣除一部分坏账，从而降低整体税负。理解这一概念对于任何企业主或会计师来说都是至关重要的，因为它可能会显著影响财务报表和税务申报。“部分坏账扣除”发生在公司无法收回全部欠款，但设法收回部分债务的情况下。例如，如果一家公司按信用销售产品，后来意识到客户只能偿还60%的未付款项，那么该公司可以将剩余的40%作为坏账注销。这项扣除是有利的，因为它允许公司减少应税收入，从而降低向政府应付的税款。申请“部分坏账扣除”的过程涉及几个步骤。首先，企业必须准确评估债务的可收回性。这需要仔细评估债务人的财务状况和付款历史。如果很明显只有部分债务将被收回，企业便可以记录这一评估，并正式注销不可收回的金额。一旦坏账被确认，企业便可以在财务记录中记录“部分坏账扣除”。通常通过进行调整分录来反映应收账款的减少，并确认与坏账相关的费用。出于会计目的，保持全面的文档以支持扣除是至关重要的，以备税务机关审计之用。此外，申请“部分坏账扣除”也可以影响公司的现金流管理策略。通过确认坏账并采取必要的扣除，企业可以更好地规划其财务并更有效地分配资源。这种主动的方法有助于维持健康的现金流，确保企业在债务收回方面面临挑战时能够继续顺利运营。总之，“部分坏账扣除”的概念在企业的财务管理中发挥着至关重要的作用。它允许公司减轻不可收回债务对其财务健康的影响，同时也提供税收优惠。企业主和会计师必须了解如何应对坏账的复杂性，并确保他们充分利用可用的扣除。最终，了解“部分坏账扣除”可以带来更好的财务结果，并在经济不确定性面前建立更具韧性的商业模式。