loss allowance

简明释义

耗损差

英英释义

例句

1.The company set a loss allowance to account for potential bad debts in its financial statements.

公司设定了一个损失准备金以考虑财务报表中潜在的坏账。

2.A higher loss allowance may indicate that a company is expecting more defaults from its customers.

较高的损失准备金可能表明公司预计客户将有更多违约。

3.Investors often look at the loss allowance as a measure of a bank's risk management.

投资者通常将损失准备金视为银行风险管理的一个指标。

4.During the audit, the accountant reviewed the loss allowance to ensure it was adequate.

在审计过程中，会计师审查了损失准备金以确保其充足。

5.The loss allowance was increased after several clients failed to pay their invoices on time.

在几位客户未能按时支付发票后，损失准备金被增加。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and reporting. One such term is loss allowance, which refers to the estimated amount that a company expects to lose on its accounts receivable due to uncollectible debts. This concept is essential for businesses as it directly impacts their financial statements and overall financial health. When a company provides goods or services on credit, there is always a risk that some customers may default on their payments. To prepare for this potential loss, companies set aside a certain amount as a loss allowance.

Setting up a loss allowance is not just a matter of good practice; it is often a requirement under accounting standards such as Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS). These standards mandate that businesses recognize their expected losses in advance, allowing for more accurate financial reporting. By doing so, companies can present a clearer picture of their financial position, which is beneficial for investors, creditors, and management alike.

The calculation of a loss allowance typically involves analyzing historical data on customer defaults, assessing current economic conditions, and considering any specific information about individual customers that may indicate a higher risk of default. For instance, if a company has noticed an increase in late payments from a particular sector, it may decide to increase its loss allowance to reflect this heightened risk. This proactive approach helps ensure that the company does not overstate its income or assets, which could lead to severe repercussions if the anticipated losses materialize.

Moreover, the loss allowance plays a significant role in a company's cash flow management. By anticipating potential losses, businesses can make more informed decisions regarding their cash reserves and operational strategies. For example, if a company knows it has a substantial loss allowance, it might choose to tighten its credit policies or pursue more aggressive collection strategies to mitigate losses. This foresight can help maintain liquidity and ensure that the business remains solvent even in challenging economic times.

In summary, the concept of loss allowance is vital for businesses operating on credit. It serves as a financial safety net, allowing companies to prepare for potential defaults while ensuring compliance with accounting standards. By accurately estimating and managing their loss allowance, businesses can protect their financial health and make strategic decisions that foster growth and stability. Understanding and implementing this concept is essential for anyone involved in financial management, as it directly correlates with a company's ability to thrive in a competitive market.

在金融和会计的世界中，理解各种术语对于有效管理和报告至关重要。一个这样的术语是损失准备金，它指的是公司预计因应收账款无法收回而损失的金额。这个概念对企业至关重要，因为它直接影响到公司的财务报表和整体财务健康。当公司以信用方式提供商品或服务时，总是存在一些客户可能违约的风险。为了准备这种潜在损失，公司会预留一定金额作为损失准备金。

建立损失准备金不仅仅是良好实践的问题；这通常是根据会计准则（如公认会计原则GAAP或国际财务报告准则IFRS）的要求。这些标准要求企业提前确认预期损失，以便提供更准确的财务报告。通过这样做，公司可以更清晰地展示其财务状况，这对投资者、债权人和管理层都是有益的。

损失准备金的计算通常涉及分析客户违约的历史数据，评估当前经济状况，并考虑关于个别客户的任何特定信息，这些信息可能表明更高的违约风险。例如，如果一家公司注意到某个行业的逾期付款增加，它可能会决定增加其损失准备金，以反映这一加大的风险。这种主动的做法有助于确保公司不会夸大其收入或资产，否则如果预期损失发生，将会导致严重后果。

此外，损失准备金在公司的现金流管理中也起着重要作用。通过预见潜在损失，企业可以在现金储备和运营策略方面做出更明智的决策。例如，如果一家公司知道它有相当大的损失准备金，它可能会选择收紧信贷政策或采取更积极的催收策略以减少损失。这种前瞻性有助于维持流动性，确保企业在经济困难时期仍能保持偿付能力。

总之，损失准备金的概念对于以信用方式运营的企业至关重要。它充当了财务安全网，使公司能够为潜在违约做好准备，同时确保遵守会计标准。通过准确估算和管理其损失准备金，企业可以保护其财务健康并做出促进增长和稳定的战略决策。理解和实施这一概念对于任何参与财务管理的人来说都是必不可少的，因为它与公司在竞争市场中生存和发展的能力直接相关。