credit variance

简明释义

贷方差异

英英释义

例句

1.The credit variance 信用差异 analysis helped us identify areas where we overspent last year.

对信用差异的分析帮助我们识别出去年超支的领域。

2.Management requested a detailed report on the credit variance 信用差异 for the past month.

管理层要求提供关于过去一个月的信用差异的详细报告。

3.Understanding the credit variance 信用差异 can improve our budgeting process.

理解信用差异可以改善我们的预算过程。

4.The accountant reported a significant credit variance 信用差异 in the quarterly financial statements.

会计在季度财务报表中报告了一个显著的信用差异。

5.After reviewing the budget, we noticed a credit variance 信用差异 that needs further investigation.

在审查预算后，我们注意到有一个需要进一步调查的信用差异。

作文

In the world of finance and accounting, understanding various terms is crucial for effective financial management. One such term that often arises in discussions about budgeting and financial analysis is credit variance. The concept of credit variance refers to the difference between the expected or budgeted amount of credit sales and the actual amount of credit sales that occur during a specific period. This variance can provide valuable insights into a company's performance, helping management identify areas where improvements can be made. To elaborate further, consider a retail company that has projected its credit sales for the quarter to be $100,000 based on historical data and market trends. However, at the end of the quarter, the actual credit sales amount to only $80,000. In this scenario, the credit variance would be calculated as follows: Expected Credit Sales - Actual Credit Sales = Credit Variance $100,000 - $80,000 = $20,000 (Unfavorable) This unfavorable credit variance indicates that the company did not meet its sales expectations, which could be due to various factors such as decreased consumer demand, increased competition, or ineffective marketing strategies. Identifying the reasons behind this variance is essential for making informed decisions moving forward. On the other hand, if the actual credit sales had exceeded the projections, say reaching $120,000, the credit variance would be favorable: $100,000 - $120,000 = -$20,000 (Favorable) A favorable credit variance suggests that the company performed better than anticipated, which could be attributed to successful promotional campaigns or improved customer satisfaction leading to increased sales. Monitoring credit variance regularly allows businesses to adjust their strategies proactively. For instance, if a company consistently experiences unfavorable credit variances, it may need to reassess its sales forecasts, enhance its marketing efforts, or explore new markets to boost sales. Conversely, if favorable variances are frequent, the company might consider expanding its operations or investing in additional resources to capitalize on the positive momentum. Moreover, credit variance is not just limited to sales figures; it can also apply to expenses. For example, if a company expected to incur $50,000 in credit expenses but only spent $30,000, this would also represent a credit variance, albeit in a different context. Understanding both sides of the variance can provide a comprehensive view of financial health. In conclusion, the concept of credit variance plays a significant role in financial analysis and decision-making. By monitoring and analyzing credit variance, companies can gain valuable insights into their performance, make necessary adjustments, and ultimately drive growth. Whether it is through identifying unfavorable trends or recognizing opportunities for expansion, understanding credit variance is essential for any business aiming to succeed in a competitive marketplace.

在金融和会计的世界中，理解各种术语对于有效的财务管理至关重要。在有关预算和财务分析的讨论中，常常出现一个术语，即信用差异。信用差异的概念指的是特定时期内预期或预算的信用销售额与实际信用销售额之间的差额。这个差异可以为公司的业绩提供宝贵的见解，帮助管理层识别需要改进的领域。进一步阐述，考虑一家零售公司，该公司预计本季度的信用销售额为10万美元，基于历史数据和市场趋势。然而，在季度结束时，实际的信用销售额仅为8万美元。在这种情况下，信用差异将计算如下：预期信用销售额 - 实际信用销售额 = 信用差异10万美元 - 8万美元 = 2万美元（不利）这个不利的信用差异表明公司没有达到销售预期，这可能是由于多种因素造成的，例如消费者需求下降、竞争加剧或营销策略无效。识别这一差异背后的原因对于做出明智的决策至关重要。另一方面，如果实际信用销售额超过了预期，比如达到了12万美元，则信用差异将是有利的：10万美元 - 12万美元 = -2万美元（有利）有利的信用差异表明公司表现优于预期，这可能归因于成功的促销活动或改善的客户满意度导致销售增加。定期监控信用差异使企业能够主动调整其策略。例如，如果一家公司持续经历不利的信用差异，则可能需要重新评估其销售预测、增强其营销工作或探索新市场以促进销售。相反，如果有利的差异频繁出现，公司可能会考虑扩大运营或投资额外资源，以利用积极的势头。此外，信用差异不仅限于销售数字；它也可以应用于费用。例如，如果一家公司预计将产生5万美元的信用费用，但只花费了3万美元，这也将代表一个信用差异，尽管是在不同的背景下。理解差异的双方可以提供财务健康的全面视图。总之，信用差异的概念在财务分析和决策中发挥着重要作用。通过监控和分析信用差异，公司可以获得对其业绩的宝贵见解，进行必要的调整，并最终推动增长。无论是通过识别不利趋势还是认识到扩展机会，理解信用差异对于任何希望在竞争激烈的市场中取得成功的企业都是必不可少的。