uncollectible receivables

简明释义

无法收取的应收帐款

英英释义

例句

1.The sales team was concerned about the increase in uncollectible receivables (无法收回的应收账款) affecting their bonuses.

销售团队担心无法收回的应收账款的增加会影响他们的奖金。

2.To improve cash flow, the business implemented stricter credit policies to reduce uncollectible receivables (无法收回的应收账款).

为了改善现金流，企业实施了更严格的信贷政策，以减少无法收回的应收账款。

3.The company had to write off a significant amount of uncollectible receivables (无法收回的应收账款) this quarter due to customer bankruptcies.

由于客户破产，公司本季度不得不注销一笔可观的无法收回的应收账款。

4.The financial report highlighted an alarming rise in uncollectible receivables (无法收回的应收账款) over the past year.

财务报告强调了过去一年中无法收回的应收账款的惊人增长。

5.After reviewing the accounts, the accountant identified several uncollectible receivables (无法收回的应收账款) that needed to be removed from the books.

在审查账户后，会计师发现了几笔需要从账簿中删除的无法收回的应收账款。

作文

In the world of finance and accounting, businesses often extend credit to their customers, allowing them to purchase goods and services with the promise of payment at a later date. While this practice can boost sales and foster customer loyalty, it also introduces the risk of uncollectible receivables (不可收回的应收账款). These are amounts owed to a company that are deemed unlikely to be collected due to various reasons such as customer bankruptcy, disputes over the quality of goods or services, or simply the failure of customers to pay their debts on time.Understanding uncollectible receivables is crucial for effective financial management. When a business recognizes that certain receivables will not be collected, it must take steps to write them off. This process involves removing the uncollectible amounts from the balance sheet, which can impact the company's financial statements. Writing off uncollectible receivables affects both the income statement and the balance sheet; it reduces the total assets and may also influence the net income for the period, depending on how the write-off is recorded.To mitigate the risks associated with uncollectible receivables, companies often implement credit policies and conduct thorough credit checks before extending credit to customers. By assessing the creditworthiness of potential clients, businesses can make informed decisions about whether to offer credit and, if so, how much. This proactive approach can help minimize the incidence of uncollectible receivables and improve cash flow.Moreover, businesses can also adopt effective collection strategies to recover outstanding debts. This may include sending reminders, negotiating payment plans, or even engaging collection agencies when necessary. However, the cost of collecting these debts must be weighed against the likelihood of recovery. In some cases, pursuing a debt may become more costly than simply writing it off as uncollectible receivables.The impact of uncollectible receivables extends beyond just financial statements; it can also affect a company's reputation. If a business is known for having a high level of uncollectible debts, it may struggle to attract new customers or secure favorable terms with suppliers. Therefore, maintaining a healthy accounts receivable portfolio is essential for sustaining business growth and stability.In conclusion, uncollectible receivables (不可收回的应收账款) represent a significant concern for businesses that extend credit to customers. By understanding the implications of these receivables and implementing effective credit and collection strategies, companies can safeguard their financial health and ensure long-term success. It is vital for organizations to regularly review their accounts receivable and take necessary actions to manage uncollectible debts effectively. This proactive management will not only enhance cash flow but also contribute to a positive business reputation, ultimately leading to sustainable growth in a competitive market.

在金融和会计的世界中，企业通常会向客户提供信用，使他们能够在承诺稍后付款的情况下购买商品和服务。虽然这种做法可以促进销售并培养客户忠诚度，但它也引入了不可收回的应收账款的风险。这些是被认为不太可能收回的公司所欠款项，原因有很多，例如客户破产、对商品或服务质量的争议，或者客户根本未能按时偿还债务。理解不可收回的应收账款对于有效的财务管理至关重要。当企业意识到某些应收账款将无法收回时，必须采取措施将其注销。这个过程涉及从资产负债表中删除不可收回的金额，这可能会影响公司的财务报表。注销不可收回的应收账款会减少总资产，并且可能会影响当期的净收入，具体取决于注销的记录方式。为了降低与不可收回的应收账款相关的风险，公司通常会实施信用政策，并在向客户提供信用之前进行彻底的信用检查。通过评估潜在客户的信用worthiness，企业可以就是否提供信用以及提供多少信用做出明智的决定。这种主动的方法可以帮助最小化不可收回的应收账款的发生，并改善现金流。此外，企业还可以采用有效的催收策略来收回未偿还的债务。这可能包括发送提醒、协商付款计划，甚至在必要时聘请催收机构。然而，催收这些债务的成本必须与收回的可能性进行权衡。在某些情况下，追讨债务的成本可能会超过将其简单注销为不可收回的应收账款的成本。不可收回的应收账款的影响不仅限于财务报表；它还可能影响公司的声誉。如果一家企业以高水平的不可收回债务而闻名，它可能会在吸引新客户或获得供应商的优惠条款方面面临困难。因此，维持健康的应收账款组合对于保持业务增长和稳定至关重要。总之，不可收回的应收账款代表了对提供信用给客户的企业的重大关注。通过理解这些应收账款的影响并实施有效的信用和催收策略，公司可以保护其财务健康，并确保长期成功。组织定期审查其应收账款并采取必要措施有效管理不可收回的债务是至关重要的。这种主动管理不仅会增强现金流，还会有助于积极的商业声誉，最终在竞争市场中实现可持续增长。