direct write-off of bad debts

简明释义

坏帐直接冲销

英英释义

例句

1.After assessing the financial situation, the company opted for a direct write-off of bad debts 坏账的直接冲销 instead of waiting for payments that may never come.

在评估财务状况后，公司选择了坏账的直接冲销，而不是等待可能永远不会到来的付款。

2.To simplify the accounting process, many small businesses use the direct write-off of bad debts 坏账的直接冲销 method.

为了简化会计流程，许多小型企业使用坏账的直接冲销方法。

3.As part of year-end closing, the finance team reviewed all accounts and executed the direct write-off of bad debts 坏账的直接冲销 for those deemed uncollectible.

作为年终结算的一部分，财务团队审核了所有账户，并对那些被认为无法收回的账户执行了坏账的直接冲销。

4.The accountant decided to record the direct write-off of bad debts 坏账的直接冲销 for the clients who had not paid their invoices for over a year.

会计决定记录那些超过一年未支付发票的客户的直接坏账冲销。

5.The direct write-off of bad debts 坏账的直接冲销 allows businesses to remove uncollectible accounts from their books.

通过坏账的直接冲销，企业可以将无法收回的账户从账本中删除。

作文

In the world of finance and accounting, managing debts is an essential task for businesses of all sizes. One of the key concepts that companies must understand is the process of debt management, particularly when it comes to uncollectible accounts. This is where the term direct write-off of bad debts comes into play. The direct write-off of bad debts refers to the accounting method used to remove uncollectible accounts from a company's financial statements. When a business determines that a specific account receivable is unlikely to be paid, it can directly write off that amount as a loss. This process is crucial for maintaining accurate financial records and ensuring that the company does not overstate its assets.The direct write-off of bad debts method is straightforward and involves recognizing the loss at the time it becomes evident that the debt is uncollectible. For example, if a customer fails to pay their invoice after several attempts to collect, the company may decide to write off that amount. This decision is usually made after thorough consideration of the customer's payment history and current financial situation. By using this method, businesses can clean up their balance sheets, providing a clearer picture of their financial health.However, while the direct write-off of bad debts method is simple, it does have its drawbacks. One significant limitation is that it does not adhere to the matching principle of accounting, which states that expenses should be matched with the revenues they help to generate. Since the direct write-off of bad debts occurs only when a debt is deemed uncollectible, it can lead to discrepancies in financial reporting. For instance, if a company writes off a significant amount of bad debt in one period, it may distort the financial results for that period, making it appear less profitable than it actually is.To address these issues, some companies opt for the allowance method, which involves estimating bad debts based on historical data and creating a reserve for potential losses. This approach allows businesses to match expenses with the revenues they generate more accurately. However, the direct write-off of bad debts remains a popular choice for smaller businesses or those with fewer accounts receivable, as it is easier to implement and requires less administrative effort.In conclusion, understanding the direct write-off of bad debts is vital for effective financial management. While it offers a straightforward way to deal with uncollectible accounts, businesses must also be aware of its limitations and consider alternative methods when necessary. Ultimately, the goal is to maintain accurate financial records that reflect the true state of the company's finances, allowing for better decision-making and planning for the future. As businesses navigate the complexities of debt management, the direct write-off of bad debts will continue to be an important concept to grasp in the realm of accounting and finance.

在金融和会计的世界中，管理债务是各类企业的一项重要任务。公司必须理解的一个关键概念是债务管理，特别是在处理不可收回账户时。这时，“直接冲销坏账”这一术语便应运而生。“直接冲销坏账”指的是企业用来从财务报表中移除不可收回账户的会计方法。当企业确定某个应收账款不太可能被支付时，可以直接将该金额作为损失冲销掉。这个过程对于维护准确的财务记录至关重要，确保公司不会高估其资产。“直接冲销坏账”的方法简单明了，涉及在确认债务不可收回时立即确认损失。例如，如果客户在多次催款后仍未支付发票，企业可能决定冲销该金额。通常在经过对客户付款历史和当前财务状况的充分考虑后做出这一决定。通过使用这种方法，企业可以清理其资产负债表，提供更清晰的财务健康状况。然而，虽然“直接冲销坏账”的方法简单，但它确实存在一些缺点。一个显著的限制是，它不符合会计的配比原则，该原则规定费用应与其产生的收入相匹配。由于“直接冲销坏账”仅在债务被认为不可收回时发生，因此可能导致财务报告中的不一致。例如，如果一家公司在某一期间冲销了大量坏账，可能会扭曲该期间的财务结果，使其看起来比实际情况不那么盈利。为了应对这些问题，一些公司选择采用备抵法，这种方法基于历史数据估算坏账，并为潜在损失创建准备金。这种方法使企业能够更准确地将费用与其产生的收入进行匹配。然而，“直接冲销坏账”仍然是小型企业或应收账款较少的企业的热门选择，因为它易于实施且所需的管理工作较少。总之，理解“直接冲销坏账”对于有效的财务管理至关重要。虽然它提供了一种处理不可收回账户的简单方法，但企业还必须意识到其局限性，并在必要时考虑替代方法。最终目标是维护准确的财务记录，反映公司的真实财务状况，从而为未来的更好决策和规划奠定基础。在企业应对债务管理的复杂性时，“直接冲销坏账”将继续成为会计和金融领域中需要掌握的重要概念。