allowance for uncollectable taxes

简明释义

欠征税款备抵

英英释义

例句

1.During the audit, the team reviewed the allowance for uncollectable taxes 坏账准备金 to ensure it was sufficient based on historical data.

在审计过程中，团队审查了坏账准备金 allowance for uncollectable taxes，以确保其基于历史数据的充分性。

2.The accountant prepared the financial statements, including an allowance for uncollectable taxes 坏账准备金 to accurately reflect potential losses.

会计师准备了财务报表，包括一个坏账准备金 allowance for uncollectable taxes，以准确反映潜在损失。

3.The city council decided to increase the allowance for uncollectable taxes 坏账准备金 due to rising delinquency rates.

市议会决定增加坏账准备金 allowance for uncollectable taxes，因为拖欠率上升。

4.The company set aside a significant allowance for uncollectable taxes 坏账准备金 after noticing an increase in customer defaults.

公司在注意到客户违约增加后，预留了一笔重要的坏账准备金 allowance for uncollectable taxes。

5.In the budget report, the finance department included a line item for the allowance for uncollectable taxes 坏账准备金 to prepare for potential write-offs.

在预算报告中，财务部门包括了一项关于坏账准备金 allowance for uncollectable taxes的条目，以准备潜在的冲销。

作文

In the realm of finance and accounting, businesses must navigate various complexities to ensure accurate reporting and compliance with regulations. One crucial aspect of this is the management of taxes, particularly the concept of an allowance for uncollectable taxes. This term refers to the estimation of taxes that a company anticipates it will not be able to collect from its customers or clients. Understanding this allowance is vital for maintaining a healthy financial position and ensuring that the financial statements reflect a true and fair view of the company's assets and liabilities.When a business provides goods or services on credit, it often faces the risk that some customers may default on their payments. This risk extends to taxes owed by these customers, which can lead to potential losses for the business. The allowance for uncollectable taxes serves as a buffer against these anticipated losses. By estimating the amount of taxes that are likely to remain uncollected, businesses can adjust their financial statements accordingly, ensuring that they do not overstate their revenue or assets.The process of calculating the allowance for uncollectable taxes involves analyzing historical data on customer payment patterns, industry trends, and economic conditions. Companies often look at past experiences to determine what percentage of their receivables becomes uncollectible. For example, if a business has historically found that 5% of its credit sales result in uncollectable taxes, it may set aside a similar percentage in its current financial period.This allowance is recorded as a contra asset on the balance sheet, meaning it reduces the total amount of taxes receivable. By doing so, the company presents a more realistic view of its financial health. Investors and stakeholders can better understand the risks associated with the company's tax collections, leading to more informed decision-making.Moreover, the allowance for uncollectable taxes plays a significant role in tax planning and cash flow management. Businesses need to maintain adequate cash reserves to cover their obligations, including taxes. By anticipating uncollectable amounts, companies can better plan their cash flows and avoid potential liquidity issues. This proactive approach helps in maintaining operational stability and ensures that the company can meet its financial commitments even when faced with unexpected challenges.In conclusion, the allowance for uncollectable taxes is an essential component of sound financial management. It allows businesses to prepare for potential losses from unpaid taxes, ensuring that their financial statements accurately reflect their financial position. By understanding and implementing this allowance, companies can enhance their financial reporting, improve cash flow management, and ultimately contribute to their long-term success. As businesses continue to evolve in a dynamic economic environment, the importance of effectively managing the allowance for uncollectable taxes cannot be overstated. It is a critical practice that safeguards the interests of the company and its stakeholders, promoting transparency and accountability in financial reporting.

在财务和会计领域，企业必须应对各种复杂性，以确保准确报告和遵守法规。一个关键方面是税务管理，特别是“坏账税准备金”的概念。这个术语指的是公司预计将无法从客户或客户那里收回的税款的估算。理解这一准备金对于保持健康的财务状况以及确保财务报表真实公正地反映公司的资产和负债至关重要。当企业以信用方式提供商品或服务时，往往面临一些客户可能违约的风险。这一风险延伸到这些客户所欠的税款，这可能导致企业潜在的损失。“坏账税准备金”作为抵御这些预期损失的缓冲。通过估算可能未能收回的税款金额，企业可以相应调整其财务报表，确保不会高估其收入或资产。计算“坏账税准备金”的过程涉及分析客户支付模式的历史数据、行业趋势和经济状况。公司通常会查看过去的经历，以确定其应收账款中有多少比例可能无法收回。例如，如果一家企业历史上发现其信用销售的5%最终导致坏账税，它可能会在当前财务期间拨出类似比例的准备金。这一准备金在资产负债表上作为对资产的抵消项目记录，意味着它减少了应收税款的总额。通过这样做，公司呈现出更现实的财务健康状况。投资者和利益相关者能够更好地理解与公司税收收集相关的风险，从而做出更明智的决策。此外，“坏账税准备金”在税务规划和现金流管理中也发挥着重要作用。企业需要维持足够的现金储备来覆盖其义务，包括税款。通过预期不可收回的金额，公司可以更好地规划其现金流，避免潜在的流动性问题。这种主动的方法有助于保持运营稳定，并确保公司能够满足其财务承诺，即使面临意外挑战。总之，“坏账税准备金”是健全财务管理的重要组成部分。它使企业能够为未收税款的潜在损失做好准备，确保其财务报表准确反映其财务状况。通过理解和实施这一准备金，公司可以改善财务报告、提高现金流管理，并最终促进其长期成功。随着企业在动态经济环境中不断发展，有效管理“坏账税准备金”的重要性不容小觑。这是一项保护公司及其利益相关者利益的重要实践，促进财务报告的透明度和问责制。