bad debt

简明释义

坏帐

英英释义

例句

1.The company had to write off the amount as bad debt because the customer went bankrupt.

由于客户破产，公司不得不将该金额注销为坏账。

2.After reviewing the accounts, they identified several invoices as bad debt that would never be paid.

在审核账户后，他们确定几张发票为永远不会支付的坏账。

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

为了改善现金流，企业决定更积极地收回坏账。

4.Investors are wary of businesses with high levels of bad debt on their balance sheets.

投资者对资产负债表上有高额坏账的企业持谨慎态度。

5.The accountant explained that bad debt can affect the overall profitability of the company.

会计解释说，坏账会影响公司的整体盈利能力。

作文

In the world of finance, the term bad debt refers to loans or credit that are unlikely to be collected. This situation arises when borrowers are unable to repay their debts due to various reasons such as bankruptcy, financial mismanagement, or unexpected life events. Understanding bad debt is crucial for both lenders and borrowers, as it can have significant implications on financial health and credit ratings.For lenders, bad debt represents a loss of potential revenue. When a borrower defaults on a loan, the lender must write off the amount as a loss, which can affect their profitability and cash flow. This is especially critical for banks and financial institutions that rely on interest income from loans. High levels of bad debt can lead to stricter lending criteria, higher interest rates, and a decrease in overall lending activity. Therefore, it is in the best interest of lenders to assess the creditworthiness of borrowers thoroughly before extending loans.On the other hand, for borrowers, bad debt can lead to severe consequences. Accumulating debts that cannot be repaid may result in legal actions, wage garnishments, and a damaged credit score. A poor credit rating can limit future borrowing options, making it difficult to obtain loans for essential purchases such as a home or a car. Additionally, the stress associated with financial instability can affect an individual's mental health and overall quality of life.To avoid falling into the trap of bad debt, individuals should adopt responsible borrowing practices. This includes only taking out loans that they can afford to repay and maintaining a budget to manage expenses effectively. It is also advisable to build an emergency fund to cover unexpected costs, which can prevent reliance on credit in times of need.Businesses, too, must be cautious about bad debt. Companies often extend credit to customers, expecting to receive payment in the future. However, if customers fail to pay, the company faces financial strain. To mitigate the risk of bad debt, businesses should conduct thorough credit checks on potential clients and establish clear payment terms. Regularly reviewing accounts receivable can also help identify potential issues before they escalate into larger problems.In conclusion, understanding bad debt is essential for maintaining financial stability. Both lenders and borrowers must recognize the risks associated with unpaid debts and take proactive measures to mitigate these risks. By practicing responsible borrowing and lending, individuals and businesses can minimize the impact of bad debt on their financial health. Ultimately, a sound approach to debt management can lead to a more secure financial future and reduce the likelihood of encountering bad debt in the first place.

在金融世界中，术语坏账指的是不太可能收回的贷款或信用。这种情况发生在借款人由于破产、财务管理不善或意外生活事件等各种原因无法偿还债务时。理解坏账对借贷双方都至关重要，因为它可能对财务健康和信用评级产生重大影响。对于贷方而言，坏账代表着潜在收入的损失。当借款人违约时，贷方必须将该金额作为损失注销，这可能会影响他们的盈利能力和现金流。这对依赖贷款利息收入的银行和金融机构尤为重要。高水平的坏账可能导致更严格的贷款标准、更高的利率以及整体贷款活动的减少。因此，贷方在发放贷款之前，彻底评估借款人的信用状况是非常重要的。另一方面，对于借款人来说，坏账可能导致严重后果。积累无法偿还的债务可能导致法律诉讼、工资扣押和信用评分受损。差的信用评级可能限制未来的借贷选择，使得获得用于购买房屋或汽车等基本物品的贷款变得困难。此外，与财务不稳定相关的压力可能会影响个人的心理健康和整体生活质量。为了避免陷入坏账的陷阱，个人应采取负责任的借贷实践。这包括仅借取他们能够偿还的贷款，并维护预算以有效管理开支。建立应急基金以覆盖意外费用也是明智的选择，这可以防止在需要时依赖信用。企业同样必须对坏账保持谨慎。公司通常会向客户提供信用，期望未来能收到付款。然而，如果客户未能付款，公司将面临财务压力。为了降低坏账的风险，企业应对潜在客户进行彻底的信用检查，并建立明确的付款条款。定期审查应收账款也可以帮助在问题升级为更大问题之前识别潜在问题。总之，理解坏账对维持财务稳定至关重要。借贷双方必须认识到未偿债务相关的风险，并采取主动措施来降低这些风险。通过实践负责任的借贷和放贷，个人和企业可以最小化坏账对其财务健康的影响。最终，健全的债务管理方法可以带来更安全的财务未来，并减少首次遇到坏账的可能性。