unrecovered cost

简明释义

未能收回的成本

英英释义

例句

1.They were forced to acknowledge the unrecovered cost 未收回成本 when filing their taxes.

在报税时，他们被迫承认未收回成本。

2.The management team reviewed the unrecovered cost 未收回成本 to determine if they should continue the project.

管理团队审查了未收回成本以确定是否应该继续该项目。

3.Investors were concerned about the unrecovered cost 未收回成本 associated with the new product launch.

投资者担心与新产品发布相关的未收回成本。

4.The company decided to write off the unrecovered cost 未收回成本 from last year's failed project.

公司决定注销去年的失败项目中的未收回成本。

5.In accounting, unrecovered cost 未收回成本 can significantly affect a company's financial statements.

在会计中，未收回成本可能会显著影响公司的财务报表。

作文

In the world of business and finance, the concept of costs is fundamental to understanding profitability and decision-making. One term that often arises in discussions about financial performance is unrecovered cost. This term refers to expenses that have already been incurred but cannot be recouped or recovered. Understanding unrecovered cost is crucial for both managers and investors as it plays a significant role in evaluating the overall health of a company.When a business invests in a project, it often incurs various costs such as research and development, marketing, and production expenses. Some of these costs may be recoverable if the project succeeds and generates revenue. However, there are instances where certain expenditures become unrecovered costs due to the failure of the project or the inability to generate sufficient income to cover those expenses. For example, a company may spend millions on developing a new product that ultimately fails in the market. The money spent on this development becomes an unrecovered cost since it cannot be reclaimed.The implications of unrecovered cost extend beyond just financial statements. They can influence strategic decisions within a company. For instance, when evaluating future projects, managers must consider past unrecovered costs to avoid repeating mistakes. This analysis can lead to more informed decision-making and better allocation of resources. Additionally, understanding unrecovered costs helps businesses to assess their risk tolerance. Companies with a high level of unrecovered costs may become more conservative in their future investments, opting to pursue safer, more guaranteed returns rather than high-risk projects that could lead to further losses.From an investor's perspective, recognizing unrecovered costs is essential when analyzing a company's financial health. Investors should look at the balance sheet and income statement to identify any significant unrecovered costs that might indicate poor management decisions or unsuccessful ventures. A company burdened with large unrecovered costs may struggle to attract new investment, as potential investors might view it as a sign of inefficiency or risk.Moreover, the concept of unrecovered costs is often linked to the economic principle known as sunk costs. Sunk costs are costs that have already been incurred and cannot be recovered, similar to unrecovered costs. The key difference lies in the context: while unrecovered costs may still hold some potential for future recovery through different means, sunk costs are entirely lost. This distinction is important for managers who must avoid falling into the trap of the sunk cost fallacy—continuing to invest in a failing project simply because they have already invested so much.In conclusion, understanding unrecovered costs is vital for effective business management and investment analysis. By recognizing the impact of these costs on decision-making and strategic planning, companies can better navigate the complexities of financial performance. Furthermore, investors who pay attention to unrecovered costs can make more informed choices about where to allocate their resources. Ultimately, a clear grasp of unrecovered costs contributes to a more comprehensive understanding of a company's financial landscape, enabling stakeholders to make sound decisions that drive long-term success.

在商业和金融的世界中，成本的概念对于理解盈利能力和决策至关重要。一个经常出现在财务表现讨论中的术语是未回收成本。这个术语指的是已经发生但无法收回或恢复的费用。理解未回收成本对管理者和投资者来说至关重要，因为它在评估公司的整体健康状况中发挥着重要作用。当企业投资于某个项目时，通常会产生各种成本，例如研究与开发、市场营销和生产费用。这些成本中的一些如果项目成功并产生收入，则可能是可回收的。然而，在某些情况下，由于项目失败或无法产生足够的收入来覆盖这些费用，某些支出变成了未回收成本。例如，一家公司可能在开发一款新产品上花费了数百万，但该产品最终在市场上失败。这项开发所花费的钱就成为了未回收成本，因为它无法被追回。未回收成本的影响超出了财务报表。它们可以影响公司内部的战略决策。例如，在评估未来项目时，管理者必须考虑过去的未回收成本，以避免重蹈覆辙。这种分析可以导致更明智的决策和更好的资源分配。此外，理解未回收成本有助于企业评估其风险承受能力。拥有高水平未回收成本的公司可能会在未来的投资中变得更加保守，选择追求更安全、更有保障的回报，而不是高风险的项目，这可能导致进一步的损失。从投资者的角度来看，识别未回收成本在分析公司的财务健康状况时至关重要。投资者应该查看资产负债表和损益表，以识别任何重大未回收成本，这些可能表明管理决策不当或未成功的风险。一家负担沉重的未回收成本的公司可能会难以吸引新的投资，因为潜在投资者可能将其视为低效或高风险的迹象。此外，未回收成本的概念通常与经济学原理称为沉没成本相关。沉没成本是已经发生且无法收回的成本，与未回收成本类似。关键的区别在于上下文：虽然未回收成本仍然可能通过不同的方式具有未来的回收潜力，但沉没成本则完全损失。这个区别对管理者来说很重要，他们必须避免陷入沉没成本谬误的陷阱——仅仅因为已经投入了大量资金而继续投资于一个失败的项目。总之，理解未回收成本对于有效的商业管理和投资分析至关重要。通过认识到这些成本对决策和战略规划的影响，公司可以更好地应对财务表现的复杂性。此外，关注未回收成本的投资者可以对资源配置做出更明智的选择。最终，清晰掌握未回收成本有助于更全面地理解公司的财务状况，使利益相关者能够做出推动长期成功的明智决策。