book debts

简明释义

帐面债务

英英释义

例句

1.We reviewed our book debts 账面债务 to assess the financial health of the business.

我们审查了我们的账面债务 book debts以评估公司的财务健康状况。

2.To improve cash flow, we need to focus on collecting our book debts 账面债务 more aggressively.

为了改善现金流，我们需要更积极地收回我们的账面债务 book debts。

3.The company has outstanding book debts 账面债务 that need to be collected before the end of the fiscal year.

该公司有未收回的账面债务 book debts，需要在财政年度结束前收回。

4.The accountant prepared a report detailing all book debts 账面债务 owed by clients.

会计准备了一份报告，详细列出了客户所欠的所有账面债务 book debts。

5.The finance team is working on strategies to reduce the amount of book debts 账面债务 on the balance sheet.

财务团队正在制定策略，以减少资产负债表上的账面债务 book debts。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and analysis. One such term that often comes up in discussions about business finances is book debts. The concept of book debts refers to the amounts of money that a company is owed by its customers for goods or services that have been delivered but not yet paid for. This can include invoices that are outstanding and represent a significant asset on the balance sheet of a business. Book debts can be seen as a reflection of a company's sales performance and its ability to collect payments from customers.When a business extends credit to its customers, it creates book debts. This is common in many industries, where customers may not pay immediately upon receiving goods or services. For example, a wholesaler might sell products to a retailer with the agreement that payment will be made within 30 days. During this period, the amount owed becomes a book debt for the wholesaler. This system allows retailers to manage their cash flow more effectively while providing wholesalers with the opportunity to increase sales.However, book debts also come with risks. Not all customers will pay their debts on time, and some may default entirely. This potential for non-payment means that businesses must carefully monitor their book debts and implement strategies for collection. Companies often use aging reports to track outstanding invoices, categorizing them based on how long they have been overdue. This helps businesses identify which debts need immediate attention and which customers may require follow-up communication.Effective management of book debts is essential for maintaining healthy cash flow. Businesses rely on timely payments to meet their own financial obligations, such as paying suppliers and employees. If book debts accumulate without being collected, it can lead to cash flow problems, making it difficult for a business to operate smoothly. To mitigate these risks, companies often establish clear credit policies and conduct background checks on potential customers before extending credit.Moreover, businesses may also consider factoring their book debts. Factoring involves selling outstanding invoices to a third party at a discount in exchange for immediate cash. This can provide businesses with quick access to funds, although it may reduce overall profits from the sale. It is a strategy that some companies use to improve liquidity, especially during times of economic uncertainty.In conclusion, book debts play a vital role in the financial landscape of a business. They represent money that is expected to be received in the future and can significantly impact cash flow and profitability. Understanding how to manage and collect book debts effectively is essential for any business owner. By keeping a close eye on outstanding invoices and implementing sound credit management practices, businesses can ensure they maintain a healthy financial position and minimize the risks associated with unpaid debts.

在金融和会计的世界中，理解各种术语对于有效的管理和分析至关重要。其中一个在讨论商业财务时经常出现的术语是账面债务。账面债务的概念指的是公司因向客户交付商品或服务而应收的款项，这些款项尚未支付。这包括未结算的发票，并且在企业的资产负债表上代表着一项重要的资产。账面债务可以看作是反映公司销售业绩及其从客户那里收回款项能力的指标。当企业向客户提供信用时，就会产生账面债务。这在许多行业中很常见，客户可能不会在收到商品或服务后立即付款。例如，批发商可能会以协议的形式将产品销售给零售商，约定在30天内付款。在此期间，所欠金额成为批发商的账面债务。这一系统使零售商能够更有效地管理现金流，同时为批发商提供了增加销售的机会。然而，账面债务也伴随着风险。并非所有客户都会按时支付他们的债务，有些客户可能会完全违约。这种不付款的潜在风险意味着企业必须仔细监控其账面债务并实施收款策略。公司通常使用逾期报告来跟踪未结发票，根据逾期时间对其进行分类。这有助于企业识别哪些债务需要立即关注，哪些客户可能需要后续沟通。有效管理账面债务对于维持健康的现金流至关重要。企业依赖及时的付款来满足自身的财务义务，例如支付供应商和员工。如果账面债务积累而未被收回，可能会导致现金流问题，使企业难以顺利运营。为了减轻这些风险，公司通常会建立明确的信用政策，并在扩展信用之前对潜在客户进行背景调查。此外，企业还可以考虑对其账面债务进行保理。保理是指以折扣价将未结发票出售给第三方，以换取即时现金。这可以为企业提供快速的资金访问，尽管这可能会降低销售的整体利润。这是一些企业在经济不确定时期用来改善流动性的一种策略。总之，账面债务在企业的财务格局中发挥着至关重要的作用。它们代表着未来预期收到的款项，并可能显著影响现金流和盈利能力。理解如何有效管理和收回账面债务对于任何企业主来说都是必不可少的。通过密切关注未结发票并实施合理的信用管理实践，企业可以确保保持健康的财务状况，并最小化与未支付债务相关的风险。