income from recoveries of bad debts

简明释义

收回坏帐收益

英英释义

例句

1.The management team celebrated the rise in income from recoveries of bad debts, which helped balance the budget.

管理团队庆祝坏账回收收入的上升，这有助于平衡预算。

2.During the meeting, the CFO highlighted the importance of income from recoveries of bad debts in maintaining cash flow.

在会议上，首席财务官强调了坏账回收收入在维持现金流中的重要性。

3.The company's financial report showed an increase in income from recoveries of bad debts, indicating better collection efforts this quarter.

公司的财务报告显示，坏账回收收入有所增加，表明本季度的催收工作更为有效。

4.Our audit revealed that the income from recoveries of bad debts was higher than expected, boosting our overall profitability.

我们的审计显示，坏账回收收入高于预期，提升了公司整体盈利能力。

5.Accountants often track income from recoveries of bad debts to assess the effectiveness of their credit policies.

会计师通常跟踪坏账回收收入以评估其信贷政策的有效性。

作文

In the world of finance and accounting, businesses often face the challenge of dealing with bad debts. Bad debts refer to amounts owed to a company that are unlikely to be collected. Despite this, there are instances where a business may recover some of these debts, leading to what is known as income from recoveries of bad debts. This term refers to the revenue generated when a company successfully collects money that was previously considered uncollectible. Understanding this concept is crucial for businesses, as it can significantly impact their financial statements and overall profitability.When a company extends credit to its customers, there is always a risk that some of those customers may default on their payments. This situation can arise due to various reasons, such as financial difficulties faced by the customers or disputes regarding the goods or services provided. When it becomes apparent that a debt is unlikely to be paid, companies typically write off the amount as a bad debt expense. This action reduces the company's net income for that financial period.However, if the company later manages to collect some or all of the previously written-off bad debts, it can record this collection as income from recoveries of bad debts (坏账回收收入). This recovery is beneficial because it reverses part of the earlier loss, thereby enhancing the company's financial position. It is important to note that this income is not a regular source of revenue; rather, it is an exceptional occurrence that can provide a much-needed boost to the company's cash flow.The recognition of income from recoveries of bad debts can also affect a company's financial metrics. For instance, it can improve the accounts receivable turnover ratio, which measures how efficiently a company collects its receivables. A higher turnover ratio indicates better performance in managing credit and collecting debts. Additionally, recovering bad debts can enhance a company's liquidity, allowing it to reinvest in operations or pay down existing liabilities.From an accounting perspective, the treatment of income from recoveries of bad debts must adhere to specific guidelines. Generally Accepted Accounting Principles (GAAP) require that such recoveries be recorded in the period they occur. This ensures that the financial statements accurately reflect the company's financial activities during that time. Moreover, transparency in reporting recoveries helps stakeholders understand the company's actual performance and the effectiveness of its credit management policies.In conclusion, income from recoveries of bad debts plays a significant role in the financial health of a business. While it is not a reliable source of income, its occurrence can help mitigate losses from prior write-offs and improve a company's cash flow and financial ratios. Businesses should strive to implement effective credit management strategies to minimize bad debts and maximize recovery opportunities. By doing so, they can enhance their overall financial stability and ensure long-term success in a competitive market.

在金融和会计的世界中，企业常常面临处理坏账的挑战。坏账是指公司不太可能收回的欠款。尽管如此，企业有时仍能收回部分这些债务，从而产生所谓的坏账回收收入。这个术语是指当公司成功收回以前被认为无法收回的款项时所产生的收入。理解这个概念对于企业至关重要，因为它会显著影响公司的财务报表和整体盈利能力。当公司向客户提供信用时，总是存在一些客户可能违约的风险。这种情况可能由于多种原因而发生，例如客户面临的财务困难或与提供的商品或服务之间的争议。当债务不太可能偿还时，公司通常会将该金额作为坏账费用注销。这一行为减少了公司在该财务期间的净收入。然而，如果公司后来设法收回部分或全部先前注销的坏账，它可以将此收款记录为坏账回收收入（income from recoveries of bad debts）。这一回收是有利的，因为它逆转了部分早期损失，从而改善了公司的财务状况。需要注意的是，这一收入并不是常规收入来源；而是一种特殊情况，可以为公司的现金流提供急需的支持。坏账回收收入的确认也会影响公司的财务指标。例如，它可以改善应收账款周转率，该比率衡量公司收回应收账款的效率。较高的周转率表示在管理信用和收回债务方面表现更佳。此外，收回坏账可以增强公司的流动性，使其能够重新投资于运营或偿还现有负债。从会计角度来看，坏账回收收入的处理必须遵循特定的准则。公认会计原则（GAAP）要求在发生的期间内记录此类回收。这确保财务报表准确反映公司在该期间的财务活动。此外，在报告回收时保持透明度，有助于利益相关者了解公司的实际表现以及其信用管理政策的有效性。总之，坏账回收收入在企业的财务健康中发挥着重要作用。虽然它不是可靠的收入来源，但其发生可以帮助减轻以前注销的损失，并改善公司的现金流和财务比率。企业应努力实施有效的信用管理策略，以最小化坏账并最大化回收机会。通过这样做，他们可以增强整体财务稳定性，并确保在竞争激烈的市场中取得长期成功。