bad debt expense

简明释义

坏帐费用

英英释义

例句

1.The company recorded a bad debt expense 坏账费用 of $10,000 this quarter due to unpaid invoices.

公司在本季度记录了$10,000的坏账费用 坏账费用，因为有未支付的发票。

2.After reviewing the accounts receivable, the accountant realized they needed to increase the bad debt expense 坏账费用 estimate.

在审核应收账款后，会计意识到他们需要增加坏账费用 坏账费用的估计。

3.The bad debt expense 坏账费用 for the year was significantly higher than expected due to economic downturn.

由于经济下滑，今年的坏账费用 坏账费用远高于预期。

4.Each month, we review our bad debt expense 坏账费用 to ensure it aligns with our financial goals.

每个月，我们都会审查我们的坏账费用 坏账费用，以确保它与我们的财务目标一致。

5.To manage cash flow, the business decided to write off some accounts as bad debt expense 坏账费用.

为了管理现金流，企业决定将一些账户注销为坏账费用 坏账费用。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and reporting. One such term is bad debt expense, which refers to the estimated loss that a company anticipates from customers who will not pay their outstanding debts. This concept is particularly important for businesses that extend credit to their customers, as it directly impacts their financial statements and overall profitability.To comprehend the significance of bad debt expense, we first need to explore the nature of credit sales. When a business sells goods or services on credit, it allows customers to purchase items without immediate payment. While this practice can boost sales and attract more customers, it also comes with inherent risks. Not all customers will pay their debts on time, and some may default entirely. This potential shortfall in revenue necessitates companies to account for these losses in their financial records.The recognition of bad debt expense occurs through an estimation process. Companies typically analyze their historical data on customer payments, considering factors such as economic conditions, industry trends, and customer creditworthiness. By assessing these variables, businesses can estimate the percentage of receivables that are likely to become uncollectible. This estimation is crucial as it allows companies to set aside a portion of their revenue for anticipated losses, thereby providing a more accurate picture of their financial health.When a company determines that a specific account is uncollectible, it will write off that amount against the bad debt expense. This action reduces the accounts receivable balance on the balance sheet and simultaneously decreases net income on the income statement. While writing off bad debts may seem like a negative event, it is a normal part of doing business and reflects the reality of credit transactions. By recognizing bad debt expense, companies can maintain transparency and provide stakeholders with a clearer understanding of their financial position.Moreover, managing bad debt expense is essential for maintaining cash flow. High levels of bad debts can lead to liquidity issues, making it difficult for a company to meet its obligations. Therefore, businesses often implement credit policies and conduct thorough credit checks before extending credit to customers. By being proactive in managing credit risk, companies can minimize the impact of bad debt expense on their financial performance.In conclusion, the concept of bad debt expense plays a vital role in accounting and finance. It helps businesses prepare for potential losses from uncollectible accounts, ensuring that their financial statements reflect a true and fair view of their operations. By understanding and managing bad debt expense, companies can safeguard their profitability and maintain healthy cash flow, ultimately contributing to their long-term success. As businesses continue to navigate the complexities of credit sales, the importance of accurately estimating and reporting bad debt expense cannot be overstated.

在金融和会计的世界中，理解各种术语对于有效管理和报告至关重要。其中一个术语是坏账费用，它指的是公司预计将从未能偿还债务的客户那里遭受的损失。这一概念对于那些向客户提供信用的企业尤为重要，因为它直接影响公司的财务报表和整体盈利能力。要理解坏账费用的重要性，我们首先需要探讨信用销售的性质。当企业以信用形式销售商品或服务时，它允许客户在没有立即付款的情况下购买商品。虽然这一做法能够提升销售额并吸引更多客户，但也伴随着固有的风险。并非所有客户都会按时偿还债务，有些客户可能完全违约。这种潜在的收入短缺使得公司需要在财务记录中考虑这些损失。坏账费用的确认通过估算过程进行。公司通常会分析其客户付款的历史数据，考虑经济状况、行业趋势和客户信用状况等因素。通过评估这些变量，企业可以估算出可能无法收回的应收账款的百分比。这一估算至关重要，因为它允许公司为预期损失预留一部分收入，从而更准确地反映其财务健康状况。当公司确定某个特定账户无法收回时，它会将该金额冲减坏账费用。这一操作减少了资产负债表上的应收账款余额，同时降低了利润表上的净收入。虽然冲减坏账似乎是一件消极事件，但它是商业运作的正常组成部分，反映了信用交易的现实。通过确认坏账费用，企业能够保持透明度，并向利益相关者提供更清晰的财务状况。此外，管理坏账费用对于维持现金流至关重要。高水平的坏账可能导致流动性问题，使企业难以履行义务。因此，企业通常会实施信用政策，并在向客户提供信用之前进行彻底的信用检查。通过主动管理信用风险，公司可以最大限度地减少坏账费用对其财务业绩的影响。总之，坏账费用的概念在会计和金融中发挥着至关重要的作用。它帮助企业为无法收回的账户准备潜在损失，确保其财务报表真实公正地反映其运营情况。通过理解和管理坏账费用，企业可以保护其盈利能力并维持健康的现金流，从而最终促进其长期成功。随着企业继续应对信用销售的复杂性，准确估算和报告坏账费用的重要性不容小觑。