book debt

简明释义

记帐债务

英英释义

例句

1.Investors are concerned about the rising book debt (账面债务) and its impact on future earnings.

投资者对不断上升的账面债务及其对未来收益的影响感到担忧。

2.The company's financial report showed a significant increase in book debt (账面债务) over the last quarter.

公司的财务报告显示，上一季度的账面债务有显著增加。

3.During the audit, the team found discrepancies in the book debt (账面债务) records.

在审计过程中，团队发现了账面债务记录中的不一致之处。

4.To improve cash flow, the business decided to refinance its book debt (账面债务).

为了改善现金流，企业决定重新融资其账面债务。

5.The accountant advised the owner to reduce book debt (账面债务) by paying off some loans.

会计建议老板通过偿还部分贷款来减少账面债务。

作文

In the world of finance and accounting, the term book debt refers to the amount of money that a company is owed by its customers for goods or services provided on credit. This concept is crucial for businesses, as it directly impacts their cash flow and overall financial health. Understanding book debt is essential for both small business owners and large corporations alike. When a company sells products or services to a customer on credit, it records this transaction in its accounting books as an asset. This asset represents the expectation that the customer will pay the outstanding amount in the future. The recorded amount is what we refer to as book debt. It is important to note that not all book debts are guaranteed to be collected; some may become bad debts if customers default on their payments. Managing book debt effectively is vital for maintaining a healthy balance sheet. Companies need to monitor their accounts receivable regularly to ensure that they are collecting payments on time. If a business has a high level of book debt, it may indicate that customers are taking longer to pay, which can strain the company's cash flow. This situation can lead to difficulties in meeting operational expenses and fulfilling other financial obligations. To mitigate the risks associated with book debt, companies often implement credit policies and conduct thorough credit checks before extending credit to customers. By assessing a customer's creditworthiness, businesses can reduce the likelihood of encountering bad debts. Additionally, offering discounts for early payments can incentivize customers to settle their invoices promptly, thus improving cash flow. Another critical aspect of book debt management is the aging analysis of accounts receivable. This process involves categorizing outstanding debts based on how long they have been overdue. By identifying which debts are aging, companies can prioritize their collection efforts and focus on recovering the most delinquent accounts first. This proactive approach helps minimize the risk of bad debts and ensures that the company maintains a steady cash flow. In conclusion, book debt plays a significant role in the financial landscape of a business. It represents the amounts owed to a company and is a key indicator of its financial health. By understanding and managing book debt effectively, businesses can enhance their cash flow, reduce the risk of bad debts, and ultimately achieve greater financial stability. As such, both small and large enterprises must pay close attention to their book debts and adopt strategies to manage them efficiently for long-term success.

在金融和会计的世界中，术语账面债务指的是公司因向客户提供商品或服务而应收的款项。这一概念对企业至关重要，因为它直接影响公司的现金流和整体财务健康。理解账面债务对于小企业主和大型公司都至关重要。当公司向客户赊账出售产品或服务时，它会在其会计账簿中将这一交易记录为资产。这个资产代表着公司期望客户将来支付未偿还金额。记录的金额就是我们所称之为的账面债务。需要注意的是，并非所有的账面债务都能得到偿还；如果客户违约，一些债务可能变成坏账。有效管理账面债务对于维持健康的资产负债表至关重要。公司需要定期监控其应收账款，以确保及时收款。如果一家企业的账面债务水平较高，这可能表明客户付款时间过长，这会给公司的现金流带来压力。这种情况可能导致无法满足运营费用和其他财务义务的困难。为了减轻与账面债务相关的风险，公司通常会实施信用政策，并在向客户扩展信用之前进行彻底的信用检查。通过评估客户的信用状况，企业可以降低遇到坏账的可能性。此外，为提前付款提供折扣可以激励客户及时结清发票，从而改善现金流。账面债务管理的另一个关键方面是应收账款的逾期分析。这个过程涉及根据逾期的时间将未偿还债务分类。通过识别哪些债务已经逾期，公司可以优先处理收款工作，重点回收最拖欠的账户。这种主动的方法有助于减少坏账的风险，并确保公司保持稳定的现金流。总之，账面债务在企业的财务环境中扮演着重要角色。它代表了公司应收的款项，是衡量其财务健康的关键指标。通过有效理解和管理账面债务，企业可以增强现金流，降低坏账风险，最终实现更大的财务稳定。因此，无论是小型还是大型企业，都必须密切关注其账面债务，并采取有效策略进行管理，以实现长期成功。