recovery of uncollectible accounts written off

简明释义

已冲销呆帐的回收

英英释义

例句

1.The recent audit highlighted the importance of tracking the recovery of uncollectible accounts written off for accurate financial reporting.

最近的审计强调了跟踪已注销的不可收回账款的回收对准确财务报告的重要性。

2.After negotiations, we achieved a recovery of uncollectible accounts written off, which surprised many in the finance department.

经过谈判，我们实现了已注销的不可收回账款的回收，这让财务部门的许多人感到惊讶。

3.The legal team played a crucial role in the recovery of uncollectible accounts written off from several major clients.

法律团队在从几位主要客户那里进行已注销的不可收回账款的回收中发挥了关键作用。

4.Our financial strategy now includes plans for the recovery of uncollectible accounts written off to improve profitability.

我们的财务战略现在包括计划进行已注销的不可收回账款的回收以提高盈利能力。

5.The accountant reported a successful recovery of uncollectible accounts written off last quarter, boosting the company's cash flow.

会计报告上个季度成功进行了已注销的不可收回账款的回收，提升了公司的现金流。

作文

In the world of finance and accounting, businesses often face the challenge of dealing with accounts receivable that become uncollectible. These are amounts owed to a company by its customers that are deemed unlikely to be collected due to various reasons such as bankruptcy, disputes, or customer negligence. When a company determines that an account is uncollectible, it may decide to write off the account, which effectively removes it from the books. However, there are instances where a business might later recover some of these amounts that were previously written off. This process is referred to as the recovery of uncollectible accounts written off. This term highlights the possibility of regaining funds that were thought to be lost forever.The recovery of uncollectible accounts written off is significant for several reasons. Firstly, it can positively impact a company's cash flow. Recovering funds that were previously considered uncollectible means that the business can reinvest that money into operations, pay down debts, or distribute profits to shareholders. This recovery can also enhance the overall financial health of a company, making it more attractive to investors and creditors.Moreover, the process of recovering these accounts can lead to improved relationships with customers. In some cases, a company may find that a customer who was once unable to pay has since improved their financial situation. By reaching out and negotiating a settlement, the company not only recovers some funds but also shows goodwill, which can strengthen customer loyalty in the long run.However, the recovery of uncollectible accounts written off is not without its challenges. Businesses must carefully manage their accounts receivable and maintain accurate records to track which accounts have been written off and which ones may be recoverable. This requires diligent follow-up and communication with customers, which can be time-consuming and resource-intensive.Additionally, there are accounting implications to consider. When a company recovers an amount from an account that was previously written off, it must properly record this recovery in its financial statements. This involves reversing the original write-off entry and recognizing the recovered amount as income. Failure to do so can lead to discrepancies in financial reporting, which could affect the company's credibility with stakeholders.In conclusion, the recovery of uncollectible accounts written off is an essential aspect of managing a company's finances. It offers an opportunity to regain lost funds, improve cash flow, and foster better customer relationships. However, it also requires careful management and accurate accounting practices to ensure that the process is handled correctly. As businesses continue to navigate the complexities of accounts receivable, understanding the implications of recovering uncollectible accounts will remain a critical component of financial strategy and operational success.

在金融和会计的世界中，企业常常面临处理无法收回的应收账款的挑战。这些是客户欠公司却由于破产、争议或客户疏忽等各种原因被认为不太可能收回的款项。当公司确定某个账户无法收回时，可能会决定注销该账户，这实际上是将其从账簿中移除。然而，在某些情况下，企业可能会后来收回一些之前注销的款项。这个过程被称为无法收回的账款的恢复。这个术语强调了重新获得曾被认为永远失去的资金的可能性。无法收回的账款的恢复对于多个原因来说是重要的。首先，它可以积极影响公司的现金流。收回之前被认为无法收回的资金意味着企业可以将这笔钱再投资于运营、偿还债务或分配利润给股东。这种恢复也可以改善公司的整体财务健康，使其对投资者和债权人更具吸引力。此外，恢复这些账户的过程可以改善与客户的关系。在某些情况下，公司可能发现曾经无法支付的客户现在的财务状况已经改善。通过联系并协商解决方案，公司不仅收回了一些资金，还表现出了善意，从而在长期内增强客户忠诚度。然而，无法收回的账款的恢复并非没有挑战。企业必须仔细管理其应收账款，并保持准确的记录，以跟踪哪些账户已被注销以及哪些可能是可恢复的。这需要勤奋的跟进和与客户的沟通，这可能是耗时且资源密集的。此外，还需要考虑会计方面的影响。当公司从之前已注销的账户中恢复一笔款项时，必须在财务报表中正确记录这一恢复。这涉及逆转原始注销条目并将恢复的金额作为收入确认。不这样做可能导致财务报告中的差异，这可能会影响公司在利益相关者中的信誉。总之，无法收回的账款的恢复是管理公司财务的重要方面。它提供了重新获得损失资金、改善现金流和促进更好客户关系的机会。然而，它还需要仔细管理和准确的会计实践，以确保这一过程得到妥善处理。随着企业继续应对应收账款的复杂性，理解恢复无法收回账款的影响将仍然是财务战略和运营成功的重要组成部分。