loss not yet recognized
简明释义
未认定的损失
英英释义
A financial loss that has occurred but has not yet been recorded in the accounting records or financial statements. | 发生但尚未在会计记录或财务报表中记录的财务损失。 |
例句
1.Investors were concerned about the loss not yet recognized 尚未确认的损失 from the recent market downturn.
投资者对最近市场下跌造成的 loss not yet recognized 尚未确认的损失 感到担忧。
2.The accountant explained that the loss not yet recognized 尚未确认的损失 would be accounted for in the next fiscal year.
会计师解释说, loss not yet recognized 尚未确认的损失 将在下一个财年入账。
3.The financial report highlighted a loss not yet recognized 尚未确认的损失 due to pending litigation.
财务报告强调了由于待决诉讼而产生的 loss not yet recognized 尚未确认的损失。
4.During the audit, the team discovered several instances of loss not yet recognized 尚未确认的损失 that needed to be addressed.
在审计过程中,团队发现了几例需要处理的 loss not yet recognized 尚未确认的损失。
5.The company reported a significant decrease in its stock price, indicating a potential loss not yet recognized 尚未确认的损失 on their balance sheet.
公司报告其股价大幅下降,表明其资产负债表上可能存在 loss not yet recognized 尚未确认的损失。
作文
In the world of finance and accounting, the term loss not yet recognized refers to a situation where a financial loss has occurred but has not been formally recorded in the financial statements. This can happen for various reasons, including the timing of transactions, the nature of the loss, or the accounting methods being employed. Understanding this concept is crucial for investors, managers, and stakeholders who rely on accurate financial reporting to make informed decisions.When a company experiences a decline in asset value, such as a decrease in stock prices or impairment of goodwill, it may face a loss not yet recognized situation. For instance, if a company holds shares in another firm that have dropped significantly in value, it might choose not to recognize that loss immediately. This decision could be based on the belief that the market will recover, or that the loss is only temporary. However, delaying recognition can lead to misleading financial statements that do not accurately reflect the company's economic reality.Another common scenario involves investments in real estate. If a property owned by a company has decreased in value due to market conditions, the company might not recognize this loss until it sells the property. Until that point, the loss not yet recognized remains an off-balance-sheet item, which can distort the true financial health of the organization. Investors looking at the company's balance sheet may overlook significant risks associated with unrealized losses, leading to poor investment decisions.In addition to affecting external stakeholders, loss not yet recognized can also impact internal management decisions. Managers may be hesitant to acknowledge losses, fearing that it will affect their performance evaluations or the company's stock price. This reluctance can create a culture of denial where losses are ignored or postponed, ultimately leading to more significant issues down the line. In extreme cases, it can result in financial misstatements or even fraud.The importance of recognizing losses in a timely manner cannot be overstated. By acknowledging a loss not yet recognized, companies can provide a clearer picture of their financial situation, allowing stakeholders to make better-informed decisions. Additionally, timely recognition of losses can improve a company's credibility and trustworthiness in the eyes of investors and regulators.In conclusion, the term loss not yet recognized highlights a critical aspect of financial reporting that can have far-reaching implications. Companies must be diligent in assessing their assets and liabilities to ensure that they are accurately reflecting their financial position. Failure to recognize losses can lead to distorted financial statements, misguided investment decisions, and potential regulatory scrutiny. Therefore, it is essential for all parties involved to understand and address the implications of loss not yet recognized in order to foster transparency and accountability in financial reporting.
在金融和会计的世界中,术语loss not yet recognized指的是一种情况,即财务损失已经发生,但尚未在财务报表中正式记录。这种情况可能由于多种原因而发生,包括交易的时机、损失的性质或所采用的会计方法。理解这一概念对于依赖准确财务报告做出明智决策的投资者、管理者和利益相关者至关重要。当一家公司经历资产价值下降时,例如股票价格下跌或商誉减值,它可能面临loss not yet recognized的情况。例如,如果一家公司持有的另一家公司的股票大幅贬值,它可能选择不立即确认该损失。这个决定可能基于市场会恢复的信念,或者认为损失只是暂时的。然而,延迟确认可能导致误导性的财务报表,这些报表并未准确反映公司的经济现实。另一个常见的场景涉及房地产投资。如果公司拥有的物业由于市场条件而贬值,公司可能不会在出售物业之前确认这一损失。在那之前,loss not yet recognized仍然是一个表外项目,这可能扭曲组织的真实财务健康状况。查看公司资产负债表的投资者可能会忽视与未实现损失相关的重大风险,从而导致糟糕的投资决策。除了影响外部利益相关者之外,loss not yet recognized还可能影响内部管理决策。管理者可能不愿承认损失,担心这会影响他们的绩效评估或公司的股价。这种不情愿可能会导致一种否认的文化,在这种文化中,损失被忽视或推迟,最终导致更严重的问题。在极端情况下,这可能导致财务虚假陈述甚至欺诈。及时确认损失的重要性不可低估。通过承认loss not yet recognized,公司可以提供更清晰的财务状况,使利益相关者能够做出更好的决策。此外,及时确认损失可以提高公司在投资者和监管者眼中的可信度和可靠性。总之,术语loss not yet recognized突显了财务报告中的一个关键方面,这可能具有深远的影响。公司必须在评估其资产和负债时保持勤奋,以确保准确反映其财务状况。未能确认损失可能导致财务报表失真、投资决策错误以及潜在的监管审查。因此,所有相关方都必须理解和解决loss not yet recognized的影响,以促进财务报告的透明度和问责制。
相关单词