bad debt

简明释义

呆帐

英英释义

例句

1.After reviewing the accounts, they identified several clients with bad debt.

在审核账户后，他们发现有几个客户有坏账。

2.The company had to write off a significant amount of bad debt due to unpaid invoices.

由于未支付的发票，公司不得不注销一笔可观的坏账。

3.To improve cash flow, the business decided to focus on collecting bad debt more aggressively.

为了改善现金流，企业决定更加积极地收回坏账。

4.Investors are concerned about the rising levels of bad debt in the financial sector.

投资者对金融行业日益上升的坏账水平感到担忧。

5.The accountant explained that bad debt can negatively impact a company's balance sheet.

会计解释说，坏账会对公司的资产负债表产生负面影响。

作文

In the world of finance and business, the term bad debt refers to amounts owed to a company or individual that are unlikely to be collected. This situation arises when borrowers fail to repay their loans or fulfill their financial obligations. The concept of bad debt is crucial for businesses as it directly impacts their cash flow and profitability. When a company extends credit to customers, it assumes the risk that some of those customers may not pay back what they owe. This risk is particularly pronounced in industries where consumer spending can fluctuate significantly, such as retail and hospitality.The classification of a debt as bad debt typically occurs after a period of non-payment or when the likelihood of recovery diminishes. For example, if a customer has not made payments for several months and has not communicated with the creditor, the debt may be written off as bad debt. This write-off means that the company acknowledges that it will not recover the funds and must account for this loss in its financial statements.Understanding the implications of bad debt is essential for effective financial management. Companies often set aside a reserve for bad debt to prepare for potential losses. This practice helps maintain accurate financial records and provides a more realistic view of a company's financial health. By anticipating bad debt, businesses can make informed decisions about extending credit and managing their accounts receivable.Moreover, bad debt can have broader economic implications. High levels of bad debt within an economy can indicate financial distress among consumers or businesses, leading to tighter credit conditions and reduced spending. This can create a vicious cycle where businesses face declining revenues due to bad debt, prompting them to cut costs, lay off workers, or reduce investments, which in turn further depresses economic activity.To mitigate the risks associated with bad debt, companies can implement various strategies. One effective approach is conducting thorough credit assessments before extending credit to customers. By evaluating a customer's credit history, income, and overall financial stability, businesses can make more informed decisions about whether to grant credit and how much to extend. Additionally, maintaining open communication with customers can help address payment issues before they escalate into bad debt. Companies can offer flexible payment plans or negotiate settlements to recover at least a portion of the outstanding amount.In conclusion, bad debt is a significant concern for businesses and the economy as a whole. It represents a loss of revenue and can lead to serious financial challenges if not managed properly. By understanding the nature of bad debt and implementing proactive measures to minimize its impact, businesses can protect their financial health and contribute to a more stable economic environment. Awareness and strategic planning are key to navigating the complexities of bad debt and ensuring long-term success in any industry.

在金融和商业的世界中，术语坏账指的是欠公司或个人的金额，这些金额不太可能被收回。这种情况发生在借款人未能偿还贷款或履行其财务义务时。坏账的概念对于企业至关重要，因为它直接影响现金流和盈利能力。当一家公司向客户提供信贷时，它承担了某些客户可能无法偿还所欠款项的风险。这种风险在消费者支出可能显著波动的行业中尤为明显，如零售和酒店业。债务被归类为坏账通常发生在一段时间的不付款之后，或者当回收的可能性降低时。例如，如果客户已经几个月没有付款并且没有与债权人沟通，则该债务可能会被注销为坏账。这种注销意味着公司承认不会收回这些资金，并必须在其财务报表中核算这一损失。理解坏账的影响对于有效的财务管理至关重要。公司通常会为坏账预留一部分准备金，以应对潜在的损失。这种做法有助于保持准确的财务记录，并提供公司财务健康状况的更现实的视图。通过预见坏账，企业可以做出有关扩展信贷和管理应收账款的明智决策。此外，坏账可能具有更广泛的经济影响。在一个经济体中，高水平的坏账可能表明消费者或企业面临财务困境，从而导致信贷条件收紧和支出减少。这可能形成一个恶性循环，即企业因坏账面临收入下降，促使它们削减成本、裁员或减少投资，进而进一步抑制经济活动。为了减轻与坏账相关的风险，公司可以实施各种策略。一种有效的方法是在向客户提供信贷之前进行彻底的信用评估。通过评估客户的信用历史、收入和整体财务稳定性，企业可以更明智地决定是否授予信贷以及授予多少。此外，与客户保持开放的沟通可以帮助在问题升级为坏账之前解决付款问题。公司可以提供灵活的付款计划或协商和解，以至少收回部分未偿还款项。总之，坏账是企业和整个经济的重要关注点。它代表着收入损失，如果管理不当，可能导致严重的财务挑战。通过理解坏账的性质并实施主动措施以最小化其影响，企业可以保护其财务健康，并为更稳定的经济环境做出贡献。意识和战略规划是驾驭坏账复杂性的关键，确保任何行业的长期成功。