book debt

简明释义

帐面负债

英英释义

例句

1.To improve cash flow, the manager decided to reduce book debt by collecting outstanding invoices.

为了改善现金流，经理决定通过收回未付款发票来减少账面债务。

2.A high level of book debt can indicate financial instability.

高水平的账面债务可能表明财务不稳定。

3.The audit revealed that the book debt was higher than previously reported.

审计揭示账面债务高于先前报告的数字。

4.Investors are concerned about the rising book debt on the balance sheet.

投资者对资产负债表上不断上升的账面债务表示担忧。

5.The company's financial report showed a significant increase in book debt.

公司的财务报告显示账面债务显著增加。

作文

In the world of finance and accounting, the term book debt refers to the amount of money that is owed to a company as recorded in its financial books. This concept is crucial for businesses as it directly impacts their cash flow and overall financial health. Understanding book debt can help both business owners and investors make informed decisions about managing finances and assessing the viability of a company.When a company extends credit to its customers, it creates a book debt. This could be in the form of accounts receivable, where the company sells goods or services and allows the customer to pay at a later date. For instance, if a furniture store sells a couch worth $1,000 on credit, that amount becomes a book debt until the customer pays for it. The store records this transaction in its accounting system, reflecting that they have an asset in the form of a receivable.The management of book debt is vital for maintaining a healthy cash flow. If a company has a high level of book debt, it could indicate that many customers are not paying their bills on time, which can lead to cash flow problems. Conversely, a low level of book debt might suggest that the company is effectively collecting payments from its customers. Therefore, monitoring book debt is essential for any business to ensure that it can meet its financial obligations and continue operating smoothly.Additionally, investors often look at a company's book debt as part of their evaluation process. A high book debt relative to sales might raise red flags, suggesting that the company could be facing difficulties in collecting payments. Investors typically prefer companies with a manageable level of book debt, as this indicates a lower risk of default and a more stable income stream.It is also important to note that not all book debt is bad. In fact, some level of book debt is normal and can be beneficial for a business. It allows companies to increase sales by offering credit to customers who may not have the means to pay upfront. However, businesses must strike a balance and ensure that they do not extend too much credit, which could lead to increased risk of bad debts.To manage book debt effectively, companies often implement strategies such as conducting credit checks on potential customers, setting clear payment terms, and following up with customers who have outstanding balances. By actively managing book debt, companies can reduce the risk of bad debts and improve their cash flow.In conclusion, understanding the concept of book debt is essential for anyone involved in business or finance. It plays a significant role in determining a company's financial health and can influence decisions made by both management and investors. By keeping a close eye on book debt levels and implementing effective management strategies, businesses can ensure their long-term success and stability.

在金融和会计的世界中，术语book debt指的是公司在其财务账本中记录的应收款项。这一概念对企业至关重要，因为它直接影响到公司的现金流和整体财务健康。理解book debt可以帮助企业主和投资者做出明智的财务管理和公司可行性评估决策。当公司向客户提供信贷时，就会产生book debt。这可能表现为应收账款，公司销售商品或服务并允许客户稍后付款。例如，如果一家家具店以信贷方式出售一张价值1000美元的沙发，那么该金额在客户付款之前就成为了book debt。商店在其会计系统中记录此交易，反映出它们拥有一项应收账款资产。管理book debt对于维持健康的现金流至关重要。如果一家公司有高水平的book debt，这可能表明许多客户未能按时付款，这可能导致现金流问题。相反，低水平的book debt可能表明公司有效地从客户那里收取付款。因此，监控book debt对任何企业都是必不可少的，以确保它能够履行财务义务并继续顺利运营。此外，投资者通常会在评估过程中关注公司的book debt。相对于销售额，高水平的book debt可能引起警惕，表明公司在收款方面可能面临困难。投资者通常偏好拥有可管理的book debt水平的公司，因为这表明违约风险较低，收入流更稳定。同样重要的是，并非所有的book debt都是坏事。事实上，某种程度的book debt是正常的，并且对企业是有益的。它允许公司通过向可能无法立即付款的客户提供信贷来增加销售。然而，企业必须找到平衡，确保它们不会过度扩展信贷，这可能导致坏账风险增加。为了有效管理book debt，公司通常会实施一些策略，例如对潜在客户进行信用检查、设定明确的付款条款以及跟进有未付款项的客户。通过积极管理book debt，公司可以降低坏账风险并改善现金流。总之，理解book debt的概念对于任何参与商业或金融的人来说都是至关重要的。它在决定公司财务健康状况方面发挥着重要作用，并可以影响管理层和投资者所做的决策。通过密切关注book debt水平并实施有效的管理策略，企业可以确保其长期成功和稳定。