bad debt written off

简明释义

坏帐注销

英英释义

例句

1.To improve cash flow, the business owner opted to write off the bad debt written off from the previous year.

为了改善现金流，企业主选择注销去年的坏账注销。

2.During tax season, companies often seek to maximize their deductions by claiming bad debt written off.

在报税季节，公司通常寻求通过申报坏账注销来最大化他们的扣除额。

3.The accountant reported a significant amount of bad debt written off for the year, indicating that many clients failed to pay their invoices.

会计报告了年度内大量的坏账注销，这表明许多客户未能支付他们的发票。

4.The financial statement showed an increase in bad debt written off, which raised concerns among investors.

财务报表显示坏账注销的增加，这引起了投资者的担忧。

5.After reviewing the accounts receivable, the company decided to categorize some accounts as bad debt written off due to uncollectible amounts.

在审核应收账款后，公司决定将一些账户分类为坏账注销，因为这些金额无法收回。

作文

In the world of finance and accounting, businesses often encounter various challenges that can affect their financial health. One such challenge is dealing with unpaid invoices or loans that are unlikely to be collected. When a company determines that certain debts are uncollectible, they may choose to take the necessary step of writing them off. This process is commonly referred to as bad debt written off. In simple terms, bad debt written off means that a company acknowledges that a specific amount of money owed to them will not be received and removes it from their accounts receivable. The decision to classify a debt as bad is not taken lightly. Companies typically conduct a thorough analysis of their outstanding debts before making this decision. Factors such as the age of the debt, the debtor's financial situation, and previous payment history are all considered. For instance, if a customer has consistently missed payments over a long period, the likelihood of recovering those funds diminishes significantly. As a result, companies must weigh the potential for recovery against the costs associated with pursuing the debt further.Once a debt is classified as bad and subsequently written off, it has several implications for the company’s financial statements. First, it directly affects the income statement by reducing revenue. When a company writes off a bad debt, it recognizes an expense in the form of a loss, which ultimately lowers net income. This reduction in income can impact investor perceptions and potentially influence stock prices. Additionally, the balance sheet will reflect a decrease in accounts receivable, which can improve the company's liquidity ratios since it no longer shows that money is owed.Writing off bad debts is not merely an act of despair; it can also serve strategic purposes. By recognizing these losses, companies can gain a clearer picture of their actual financial standing. It allows them to focus on more productive areas of their business without the burden of uncollectible accounts hanging over them. Moreover, it provides an opportunity for companies to reassess their credit policies and improve their sales strategies moving forward. However, it's essential to note that bad debt written off does not mean that the company has given up on the debtor entirely. In some cases, businesses may still pursue collection through legal channels or third-party agencies even after a debt has been written off. This is because, in some jurisdictions, there might be tax advantages to writing off bad debts, as companies can claim these losses when filing taxes, thus reducing their taxable income.In conclusion, understanding the concept of bad debt written off is crucial for anyone involved in finance or business management. It reflects a company’s ability to manage its finances effectively and can significantly impact its overall financial health. By recognizing and writing off uncollectible debts, businesses can streamline their operations, improve their financial reporting, and ultimately make better decisions for future growth. Therefore, while it may seem like a negative action at first glance, writing off bad debts can actually pave the way for a stronger and more resilient business model in the long run.

在金融和会计的世界中，企业经常面临各种挑战，这些挑战可能会影响它们的财务健康。其中一个挑战是处理未支付的发票或贷款，这些款项不太可能被收回。当公司确定某些债务无法收回时，他们可能会选择采取必要的步骤将其注销。这个过程通常被称为坏账核销。简单来说，坏账核销意味着公司承认特定金额的欠款将不会被收到，并将其从应收账款中移除。将债务归类为坏账的决定并不是轻易做出的。企业通常会在做出这一决定之前，对其未偿债务进行全面分析。诸如债务的年龄、债务人的财务状况以及以往的付款历史等因素都被考虑在内。例如，如果客户在很长一段时间内持续错过付款，那么收回这些资金的可能性显著降低。因此，企业必须权衡追讨债务的潜力与进一步追讨所需的成本。一旦债务被归类为坏账并随之注销，它对公司的财务报表有几个影响。首先，它直接影响损益表，减少收入。当公司注销坏账时，它会以损失的形式确认一项费用，从而最终降低净收入。这种收入的减少可能会影响投资者的看法，并可能影响股票价格。此外，资产负债表将反映应收账款的减少，这可以改善公司的流动比率，因为不再显示有款项待收。注销坏账不仅仅是一种绝望的行为；它也可以服务于战略目的。通过确认这些损失，公司可以更清楚地了解其实际财务状况。它使他们能够专注于业务中更具生产力的领域，而不必背负无法收回的账户。此外，这为公司提供了重新评估其信用政策的机会，并改善其未来的销售策略。然而，值得注意的是，坏账核销并不意味着公司完全放弃了债务人。在某些情况下，即使在债务被注销后，企业仍可能通过法律渠道或第三方机构追讨款项。这是因为在某些司法管辖区，注销坏账可能会带来税收上的好处，因为公司可以在报税时申报这些损失，从而减少其应纳税收入。总之，理解坏账核销的概念对任何参与金融或企业管理的人来说都是至关重要的。它反映了公司有效管理财务的能力，并可能对其整体财务健康产生重大影响。通过识别和注销无法收回的债务，企业可以简化其运营，改善财务报告，并最终为未来的增长做出更好的决策。因此，尽管乍一看这可能似乎是一种消极的行为，但注销坏账实际上可以为长期建立更强大、更具韧性的商业模式铺平道路。