allowance for uncollectable account receivable

简明释义

呆帐备抵帐户

英英释义

例句

1.A small business often struggles with its allowance for uncollectable account receivable 坏账准备 when clients fail to pay their invoices.

当客户未能支付发票时，小企业常常在其坏账准备方面挣扎。

2.The accountant made an adjustment to the financial statements by increasing the allowance for uncollectable account receivable 坏账准备 to better reflect potential losses.

会计通过增加坏账准备来调整财务报表，以更好地反映潜在损失。

3.The company estimated a higher allowance for uncollectable account receivable 坏账准备 due to the economic downturn affecting its customers.

由于经济衰退影响客户，公司估计了更高的坏账准备。

4.Management discussed the need to adjust the allowance for uncollectable account receivable 坏账准备 in their quarterly meeting.

管理层在季度会议上讨论了调整坏账准备的必要性。

5.During the audit, the auditor reviewed the allowance for uncollectable account receivable 坏账准备 to ensure it was adequate based on historical data.

在审计过程中，审计员检查了坏账准备以确保其根据历史数据是足够的。

作文

In the world of finance and accounting, understanding the concept of allowance for uncollectable account receivable is crucial for businesses to maintain accurate financial records. This term refers to the estimation of accounts receivable that a company does not expect to collect due to various reasons such as customer bankruptcy or disputes over goods and services rendered. By recognizing this potential loss, companies can present a more realistic view of their financial health. When a business extends credit to its customers, it creates accounts receivable, which represent money owed to the company. However, not all customers will pay their debts in full or on time. Therefore, companies must anticipate these losses and set aside an allowance. This practice is essential for several reasons. Firstly, it helps in adhering to the matching principle in accounting, where expenses are matched with revenues in the same period. By recording an allowance for uncollectable account receivable (即“坏账准备”或“应收账款的坏账准备”) in the same period when the revenue is recognized, businesses can ensure that their financial statements reflect a true picture of profitability.Secondly, having an allowance for uncollectable accounts allows companies to manage their cash flow more effectively. If a business does not account for potential losses, it might overestimate its available cash, leading to poor financial decisions. For instance, if a company believes it has $100,000 in receivables but fails to recognize that $10,000 of that amount may be uncollectable, it might spend that money, only to find itself in a cash crunch later when the expected collections do not materialize.Furthermore, the allowance for uncollectable account receivable is a critical indicator for investors and creditors. A high allowance may suggest that a company is facing difficulties with its customers' ability to pay, which could affect its creditworthiness. Conversely, a low allowance may indicate effective credit management and collection practices. Investors often look at these figures to assess the risk associated with investing in or lending to a business.The process of estimating the allowance involves analyzing historical data on collections, considering economic conditions, and evaluating the creditworthiness of customers. Companies may use different methods, such as the percentage of sales method or the aging of accounts receivable method, to determine the appropriate allowance. Each method has its advantages and disadvantages, and the choice often depends on the specific circumstances of the business.In conclusion, the allowance for uncollectable account receivable (即“坏账准备”或“应收账款的坏账准备”) is an essential component of financial reporting and management. It ensures that businesses maintain accurate records, manage cash flow effectively, and provide transparency to stakeholders. As such, understanding this concept is vital for anyone involved in finance or accounting, as it plays a significant role in the overall financial health of a company.

在金融和会计领域，理解坏账准备这一概念对企业保持准确的财务记录至关重要。这个术语指的是公司预计由于各种原因（如客户破产或对提供的商品和服务的争议）而无法收回的应收账款的估算。通过认识到这种潜在损失，公司可以呈现出更现实的财务健康状况。当企业向其客户提供信用时，它会产生应收账款，这代表着公司所欠的钱。然而，并非所有客户都会全额或及时支付其债务。因此，公司必须预见这些损失并预留一部分资金。这种做法至关重要，原因有几个。首先，它有助于遵循会计中的匹配原则，即费用与同一期间的收入相匹配。通过在确认收入的同一期间记录坏账准备，企业可以确保其财务报表反映出真实的盈利状况。其次，拥有坏账准备使公司能够更有效地管理现金流。如果企业不考虑潜在损失，它可能会高估可用现金，从而导致不良的财务决策。例如，如果一家公司认为它有100,000美元的应收账款，但未能意识到其中10,000美元可能是无法收回的，它可能会花费这笔钱，结果发现自己在现金短缺时，预期的收款未能实现。此外，坏账准备是投资者和债权人的关键指标。高坏账准备可能表明公司面临客户还款能力的问题，这可能影响其信用度。相反，低坏账准备可能表明有效的信用管理和收款实践。投资者通常会查看这些数据，以评估投资或借贷给企业的风险。估算坏账准备的过程涉及分析历史收款数据，考虑经济条件以及评估客户的信用状况。公司可能会使用不同的方法，例如销售百分比法或应收账款账龄法，来确定适当的准备金。每种方法都有其优点和缺点，选择通常取决于企业的具体情况。总之，坏账准备是财务报告和管理的重要组成部分。它确保企业保持准确的记录，有效管理现金流，并向利益相关者提供透明度。因此，理解这一概念对于任何参与金融或会计的人来说都是至关重要的，因为它在公司的整体财务健康中发挥着重要作用。