sales uncollectible accounts adjustment

简明释义

销售坏帐调整

英英释义

例句

1.To improve cash flow, we should consider a sales uncollectible accounts adjustment for those clients who haven't paid.

为了改善现金流，我们应该考虑对那些未付款客户进行销售无法收回账款调整。

2.The accountant made a sales uncollectible accounts adjustment to reflect the bad debts from last year.

会计进行了销售无法收回账款调整，以反映去年的坏账。

3.After reviewing the accounts, we need to perform a sales uncollectible accounts adjustment for the overdue invoices.

在审核账户后，我们需要对逾期发票进行销售无法收回账款调整。

4.The sales uncollectible accounts adjustment helped us accurately report our financial position.

这项销售无法收回账款调整帮助我们准确报告了财务状况。

5.During the audit, the sales uncollectible accounts adjustment was questioned by the external auditors.

在审计过程中，外部审计师对销售无法收回账款调整提出了质疑。

作文

In the world of business, managing finances is a crucial aspect that determines the success or failure of a company. One important concept that financial managers must understand is the sales uncollectible accounts adjustment, which refers to the process of adjusting the accounts receivable to account for debts that are unlikely to be collected. This adjustment is essential for presenting a more accurate picture of a company's financial health and ensuring that the balance sheet reflects realistic asset values.When a company makes a sale on credit, it records the transaction as an account receivable. However, not all customers will pay their debts. Some may default due to various reasons such as bankruptcy, financial difficulties, or disputes over the goods or services provided. As these situations arise, it becomes necessary for the company to recognize that certain accounts will not be collectible. Thus, the sales uncollectible accounts adjustment comes into play.This adjustment typically involves estimating the amount of accounts receivable that will ultimately become uncollectible and then making an entry in the accounting records to reflect this estimate. Companies often use historical data and trends to make these estimations. For instance, if a company has a history of 5% of its receivables becoming uncollectible, it might adjust its accounts accordingly by recording an expense for bad debts.The process of making a sales uncollectible accounts adjustment is not just about writing off debts; it also plays a significant role in financial reporting. By acknowledging uncollectible accounts, companies can provide stakeholders with a clearer view of their financial position. This transparency is vital for investors, creditors, and management as they assess the company's performance and make informed decisions.Moreover, the sales uncollectible accounts adjustment impacts the income statement as well. When a company recognizes bad debt expense, it reduces its net income for the period. Therefore, companies must carefully balance the need to present a positive financial outlook with the necessity of accurately reporting potential losses from uncollectible accounts.In addition to its financial implications, the sales uncollectible accounts adjustment also highlights the importance of effective credit management. Businesses must establish robust credit policies and conduct thorough credit checks before extending credit to customers. By doing so, they can minimize the risk of uncollectible accounts and maintain healthier cash flow. In conclusion, the sales uncollectible accounts adjustment is a fundamental aspect of financial management that cannot be overlooked. It ensures that a company's financial statements are accurate and reflective of its true economic situation. By understanding and implementing this adjustment, businesses can better navigate the complexities of credit sales and safeguard their financial stability. Proper management of uncollectible accounts not only enhances the integrity of financial reporting but also contributes to long-term business success. Ultimately, the ability to make informed adjustments regarding uncollectible accounts is a skill that every financial manager should master, as it directly influences the overall performance and sustainability of the business.

在商业世界中，财务管理是决定公司成功与否的关键方面。财务经理必须理解一个重要概念，即销售不可收回账款调整，这指的是调整应收账款以考虑那些不太可能被收回的债务的过程。这一调整对于呈现公司的财务健康状况至关重要，并确保资产负债表反映出现实的资产价值。当公司进行信用销售时，会将交易记录为应收账款。然而，并不是所有客户都会偿还他们的债务。有些客户可能因破产、财务困难或对所提供商品或服务的争议而违约。当这些情况发生时，公司必须意识到某些账户将无法收回。因此，销售不可收回账款调整就显得尤为重要。这一调整通常涉及估算最终将变为不可收回的应收账款金额，然后在会计记录中进行相应的调整。公司通常会利用历史数据和趋势来进行这些估算。例如，如果一家公司历史上有5%的应收账款变为不可收回，它可能会相应地通过记录坏账费用来调整其账目。进行销售不可收回账款调整的过程不仅仅是注销债务；它在财务报告中也发挥着重要作用。通过承认不可收回的账户，公司可以向利益相关者提供更清晰的财务状况。这种透明度对投资者、债权人和管理层至关重要，因为他们需要评估公司的表现并做出明智的决策。此外，销售不可收回账款调整还会影响损益表。当公司确认坏账费用时，会减少该期间的净收入。因此，公司必须仔细平衡呈现积极财务前景的需要与准确报告潜在损失的必要性。除了财务影响之外，销售不可收回账款调整还突显了有效信用管理的重要性。企业必须建立健全的信用政策，并在向客户提供信用之前进行彻底的信用审查。通过这样做，他们可以最小化不可收回账款的风险，并保持更健康的现金流。总之，销售不可收回账款调整是财务管理中不可忽视的基本方面。它确保公司的财务报表准确反映其真实的经济状况。通过理解和实施这一调整，企业可以更好地应对信用销售的复杂性，维护其财务稳定性。妥善管理不可收回账款不仅增强了财务报告的完整性，还有助于实现长期的商业成功。最终，能够对不可收回账户进行明智的调整是每位财务经理都应该掌握的技能，因为这直接影响到企业的整体表现和可持续发展。