uncollectible notes receivable

简明释义

无法收现的应收票据

英英释义

例句

1.To improve our financial health, we must analyze the reasons behind the uncollectible notes receivable (无法收回的应收票据).

为了改善我们的财务状况，我们必须分析导致无法收回的应收票据的原因。

2.The auditor flagged the uncollectible notes receivable (无法收回的应收票据) as a risk in the audit report.

审计师在审计报告中将无法收回的应收票据标记为风险。

3.The management team is concerned about the rising amount of uncollectible notes receivable (无法收回的应收票据) affecting cash flow.

管理团队对不断增加的无法收回的应收票据感到担忧，这影响了现金流。

4.In the financial statement, we need to write off the uncollectible notes receivable (无法收回的应收票据) from last year.

在财务报表中，我们需要将去年的无法收回的应收票据注销。

5.The accountant reported that the company had several uncollectible notes receivable (无法收回的应收票据) due to customer bankruptcies.

会计报告称，公司由于客户破产，有几笔无法收回的应收票据。

作文

In the world of finance and accounting, businesses often deal with various types of receivables. One important category is notes receivable, which are written promises for amounts to be received. However, not all notes receivable are guaranteed to be collected. This brings us to the concept of uncollectible notes receivable, or in Chinese, 不可收回的应收票据. Understanding this concept is crucial for financial management and reporting.When a company extends credit to its customers, it may do so through notes receivable. These notes typically have specific terms, including interest rates and repayment schedules. Unfortunately, there are instances where customers fail to fulfill their payment obligations. This can occur due to various reasons such as financial difficulties, bankruptcy, or simply a lack of willingness to pay. When these situations arise, the company faces the reality of uncollectible notes receivable, which can significantly impact its financial health.The recognition of uncollectible notes receivable is an essential aspect of accounting. Companies must assess their receivables regularly to determine which ones are likely to become uncollectible. This assessment helps in making informed decisions about credit policies and in preparing accurate financial statements. For instance, if a company identifies a note receivable that is unlikely to be collected, it must record an allowance for doubtful accounts. This allowance is a contra asset account that reduces the total amount of accounts receivable on the balance sheet, reflecting a more realistic view of what the company expects to collect.Moreover, managing uncollectible notes receivable requires effective credit risk management strategies. Businesses should conduct thorough credit checks before extending credit to customers. By evaluating a customer's creditworthiness, companies can minimize the risk of ending up with uncollectible debts. Additionally, regular follow-ups and reminders can encourage timely payments and reduce the likelihood of notes becoming uncollectible.In some cases, despite best efforts, certain notes receivable may still become uncollectible. When this happens, the company must write off the debt, which involves removing it from the books entirely. Writing off a debt does not mean that the company has given up on collecting it; rather, it acknowledges that the likelihood of collection is extremely low. This process is crucial for maintaining accurate financial records and providing stakeholders with a clear picture of the company's financial position.Furthermore, the impact of uncollectible notes receivable extends beyond just the financial statements. High levels of uncollectible receivables can indicate underlying issues within a business, such as poor credit policies or economic downturns affecting customers' ability to pay. Therefore, monitoring and managing these receivables is vital for long-term sustainability and profitability.In conclusion, the concept of uncollectible notes receivable is integral to understanding the challenges businesses face in managing credit and collections. By recognizing and addressing uncollectible debts, companies can improve their financial reporting, enhance cash flow management, and ultimately strengthen their overall financial health. As businesses navigate the complexities of credit, being proactive in identifying and managing uncollectible notes receivable will contribute to their success in a competitive marketplace.

在金融和会计的世界中，企业经常处理各种类型的应收款项。其中一个重要类别是应收票据，它是对待收款项的书面承诺。然而，并不是所有的应收票据都能得到保证收回。这就引出了不可收回的应收票据的概念。理解这一概念对于财务管理和报告至关重要。当一家公司向客户提供信贷时，可能会通过应收票据来实现。这些票据通常具有特定的条款，包括利率和还款计划。不幸的是，客户未能履行其付款义务的情况时有发生。这可能由于多种原因，例如财务困难、破产或仅仅是不愿意付款。当这些情况发生时，公司就面临着不可收回的应收票据的现实，这可能对其财务健康产生重大影响。识别不可收回的应收票据是会计的一个重要方面。公司必须定期评估其应收款项，以确定哪些款项可能变得不可收回。这种评估有助于制定明智的信用政策，并准备准确的财务报表。例如，如果一家公司识别出某个应收票据不太可能被收回，则必须记录坏账准备。这一准备金是一个对资产账户的抵消账户，减少资产负债表上应收款项的总额，反映公司预期收回的更现实的金额。此外，管理不可收回的应收票据需要有效的信用风险管理策略。企业在向客户提供信贷之前，应进行彻底的信用审查。通过评估客户的信用状况，公司可以最大限度地降低陷入不可收回债务的风险。此外，定期跟进和提醒可以鼓励及时付款，减少票据变得不可收回的可能性。在某些情况下，尽管采取了最佳努力，某些应收票据仍可能变得不可收回。当这种情况发生时，公司必须注销债务，这涉及到将其从账簿中完全删除。注销债务并不意味着公司放弃收回，而是承认收回的可能性极低。这个过程对于维护准确的财务记录和为利益相关者提供公司财务状况的清晰图景至关重要。此外，不可收回的应收票据的影响不仅限于财务报表。高水平的不可收回应收款可能表明企业内部存在潜在问题，例如信用政策不当或经济衰退影响客户的支付能力。因此，监控和管理这些应收款项对于长期的可持续性和盈利能力至关重要。总之，不可收回的应收票据的概念对理解企业在管理信贷和催收方面面临的挑战至关重要。通过识别和解决不可收回的债务，公司可以改善其财务报告、增强现金流管理，并最终增强整体财务健康。在企业应对信贷的复杂性时，主动识别和管理不可收回的应收票据将有助于其在竞争激烈的市场中的成功。