bad debts written-off

简明释义

坏帐冲销

英英释义

例句

1.In the annual report, the bad debts written-off 坏账注销 were noted as a major factor affecting profitability.

在年度报告中，坏账注销被列为影响盈利能力的主要因素。

2.The tax regulations allow businesses to deduct bad debts written-off 坏账注销 from their taxable income.

税收法规允许企业从应纳税所得中扣除坏账注销。

3.The accountant reported that the company had to recognize a significant amount of bad debts written-off 坏账注销 this quarter.

会计报告称，公司本季度不得不确认一笔巨额的坏账注销。

4.After reviewing the accounts, the finance team decided to process the bad debts written-off 坏账注销 for clients who hadn't paid in over two years.

在审查账户后，财务团队决定对两年未付款的客户进行坏账注销处理。

5.Our financial advisor suggested that we should regularly review our bad debts written-off 坏账注销 to improve cash flow.

我们的财务顾问建议我们定期审查坏账注销以改善现金流。

作文

In the world of finance and accounting, businesses often face the challenge of managing their accounts receivable. One of the most critical aspects of this management is dealing with uncollectible accounts, commonly referred to as bad debts. When a company extends credit to its customers, there is always a risk that some of those customers will not pay their debts. This is where the concept of bad debts written-off comes into play. 坏账核销 refers to the process of formally recognizing that certain debts are unlikely to be collected and removing them from the company's financial statements.The decision to write off a bad debt is not taken lightly. Companies typically have policies in place to assess the collectibility of their accounts receivable. They may consider factors such as the customer's payment history, current financial situation, and external economic conditions. If a customer has consistently failed to make payments or has declared bankruptcy, the company may decide that it is no longer feasible to pursue the debt. At this point, the company will record the bad debts written-off in their accounting books, effectively acknowledging the loss.坏账核销Writing off bad debts has several implications for a business. First, it affects the company’s financial statements. When a bad debt is written off, it reduces the accounts receivable balance, which can impact the company's liquidity ratios. Additionally, the write-off will also affect the income statement, as it is recorded as an expense, thus reducing net income for that period. This can be particularly concerning for investors and stakeholders who closely monitor a company's profitability.Moreover, the process of bad debts written-off can have tax implications. In many jurisdictions, businesses can deduct bad debts from their taxable income, which can provide some relief during challenging financial times. However, companies must ensure they follow the appropriate regulations and maintain proper documentation to substantiate their claims when filing taxes. 坏账核销 can, therefore, serve as both a financial strategy and a compliance necessity.It is important to note that writing off a bad debt does not mean that the company gives up on collecting the money. In some cases, businesses may continue to pursue collection efforts even after the debt has been written off. This can include selling the debt to a collection agency or attempting to negotiate a settlement with the debtor. However, from an accounting perspective, the debt is no longer considered an asset on the company's balance sheet once it has been written off.In conclusion, the concept of bad debts written-off is a crucial part of financial management for any business that extends credit. It involves recognizing losses from uncollectible accounts and adjusting financial statements accordingly. Understanding this process is essential for business owners and financial professionals alike, as it impacts not only the company's financial health but also its relationships with stakeholders. By effectively managing bad debts, companies can improve their cash flow, enhance their financial reporting, and ultimately contribute to their long-term success. 坏账核销 is not merely a routine accounting task; it is a significant indicator of a company's operational efficiency and risk management strategies.

在金融和会计的世界中，企业经常面临管理应收账款的挑战。管理的一个关键方面是处理不可收回的账户，通常被称为坏账。当公司向客户提供信贷时，总是存在一些客户可能不会偿还债务的风险。这就是坏账核销这一概念发挥作用的地方。坏账核销是指正式承认某些债务不太可能被收回，并将其从公司的财务报表中删除的过程。写坏账的决定并非轻而易举。公司通常会制定政策，以评估其应收账款的可收回性。他们可能会考虑客户的付款历史、当前的财务状况以及外部经济条件。如果客户持续未能付款或已申请破产，公司可能会决定不再追讨该债务。此时，公司将在其会计账簿中记录坏账核销，有效地承认损失。坏账核销核销坏账对企业有几个影响。首先，它会影响公司的财务报表。当坏账被核销时，它会减少应收账款余额，这可能会影响公司的流动比率。此外，坏账核销还会影响损益表，因为它被记录为费用，从而减少该期间的净收入。这对于密切关注公司盈利能力的投资者和利益相关者来说尤其令人担忧。此外，坏账核销的过程可能会带来税务影响。在许多司法管辖区，企业可以从应税收入中扣除坏账，这在财务困难时期可以提供一些缓解。然而，公司必须确保遵循适当的法规，并保持适当的文档，以证明他们在报税时的索赔。因此，坏账核销可以作为财务策略和合规必要性的双重作用。需要注意的是，写坏账并不意味着公司放弃了收回资金。在某些情况下，即使债务已经被核销，企业也可能继续追讨款项。这可能包括将债务出售给催收机构或尝试与债务人谈判达成和解。然而，从会计的角度来看，一旦债务被核销，它就不再被视为公司资产。总之，坏账核销的概念是任何提供信贷的企业财务管理的重要组成部分。它涉及承认不可收回账户的损失并相应调整财务报表。理解这一过程对企业主和财务专业人士来说至关重要，因为它不仅影响公司的财务健康，还影响与利益相关者的关系。通过有效管理坏账，公司可以改善现金流、增强财务报告，并最终促进其长期成功。坏账核销不仅仅是例行的会计任务；它是公司运营效率和风险管理策略的重要指标。