bad debt

简明释义

1. 坏帐; 2. 呆帐;

英英释义

例句

1.After reviewing the accounts, they identified several instances of bad debt 坏账 that needed to be addressed.

在审查账户后，他们发现了几例需要处理的坏账。

2.To improve cash flow, the business decided to eliminate bad debt 坏账 from its records.

为了改善现金流，这家公司决定从账目中消除坏账。

3.The accountant explained how to manage bad debt 坏账 effectively during the financial meeting.

会计师在财务会议上解释了如何有效管理坏账。

4.The company had to write off the amount as bad debt 坏账 after the client declared bankruptcy.

这家公司在客户破产后不得不将这笔款项注销为坏账。

5.Investors are often concerned about bad debt 坏账 on a company's balance sheet.

投资者通常会关注公司资产负债表上的坏账。

作文

In the world of finance, the term bad debt refers to loans or receivables that are unlikely to be collected. This situation arises when a borrower is unable to fulfill their financial obligations, often due to bankruptcy or severe financial distress. Understanding bad debt is crucial for both individuals and businesses, as it can significantly impact cash flow and overall financial health. For individuals, bad debt may arise from personal loans, credit card debts, or other forms of borrowing. When a person accumulates too much debt and cannot make the required payments, this leads to bad debt. For instance, if someone takes out a loan to buy a car but loses their job shortly after, they may struggle to make their monthly payments. Eventually, this could result in the loan being classified as bad debt, as the lender realizes that the borrower is unlikely to repay the amount owed. On the business side, bad debt can occur when companies extend credit to customers who fail to pay for goods or services. This situation can be particularly detrimental for small businesses that rely on steady cash flow to operate. For example, a small furniture store may offer financing options to customers. If several customers default on their payments, the store may find itself facing significant bad debt, which can hinder its ability to pay suppliers or invest in new inventory. To manage bad debt, both individuals and businesses must adopt effective strategies. One common approach is to conduct thorough credit checks before extending credit. By assessing a borrower's creditworthiness, lenders can minimize the risk of encountering bad debt. Additionally, maintaining open communication with borrowers can help address potential payment issues before they escalate into bad debt. For instance, if a borrower is struggling to make payments, discussing alternative repayment plans may prevent the debt from becoming uncollectible. Moreover, businesses can implement policies to write off bad debt after a certain period, allowing them to clear their books and focus on more productive financial activities. Writing off bad debt does not mean the business has given up on collecting the money; it simply acknowledges that the likelihood of recovery is low. This can also provide tax benefits, as businesses may be able to deduct bad debt from their taxable income. In conclusion, understanding bad debt is essential for maintaining financial stability. Whether it affects individuals or businesses, the implications of bad debt can be far-reaching. By adopting proactive measures to assess credit risk and communicate with borrowers, both parties can mitigate the impact of bad debt on their financial health. Ultimately, awareness and management of bad debt play a vital role in achieving long-term financial success.

在金融世界中，术语坏账指的是不太可能收回的贷款或应收款。这种情况发生在借款人无法履行其财务义务时，通常是由于破产或严重的财务困境。理解坏账对个人和企业都至关重要，因为它可能会显著影响现金流和整体财务健康。对于个人来说，坏账可能源于个人贷款、信用卡债务或其他形式的借款。当一个人积累了过多的债务而无法按时还款时，就会导致坏账。例如，如果某人为了购买汽车而贷款，但在此后不久失去了工作，他们可能会难以支付每月的还款。最终，这笔贷款可能会被归类为坏账，因为贷方意识到借款人不太可能偿还所欠金额。在商业方面，当公司向未能支付商品或服务费用的客户提供信贷时，也可能会出现坏账。这种情况对依赖稳定现金流运作的小企业尤其有害。例如，一家小型家具店可能向客户提供融资选项。如果几位客户违约不付，他们可能会发现自己面临重大坏账，这可能会妨碍其支付供应商或投资新库存的能力。为了管理坏账，个人和企业必须采取有效的策略。一种常见的方法是在提供信贷之前进行彻底的信用检查。通过评估借款人的信用状况，贷方可以最大限度地降低遇到坏账的风险。此外，与借款人保持开放的沟通可以帮助在问题升级为坏账之前解决潜在的付款问题。例如，如果借款人难以支付款项，讨论替代还款计划可能会防止债务变得不可收回。此外，企业可以实施政策，在一定时期后注销坏账，使其能够清理账簿并专注于更具生产性的财务活动。注销坏账并不意味着企业放弃收回款项；它仅仅承认回收的可能性较低。这也可以提供税收优惠，因为企业可能能够从应纳税所得额中扣除坏账。总之，理解坏账对于维持财务稳定至关重要。无论是影响个人还是企业，坏账的影响都可能远及深远。通过采取主动措施来评估信用风险和与借款人沟通，双方都可以减轻坏账对其财务健康的影响。最终，意识到和管理坏账在实现长期财务成功中发挥着至关重要的作用。