amount written off

简明释义

注销金额

英英释义

例句

1.In the annual report, the amount written off due to obsolete inventory was highlighted.

在年度报告中，因过时库存而产生的已注销金额被特别提及。

2.The amount written off for uncollectible accounts receivable can affect the company's cash flow.

对无法收回的应收账款的已注销金额可能会影响公司的现金流。

3.Management decided to increase the amount written off to reflect the current market conditions.

管理层决定增加已注销金额以反映当前市场状况。

4.The company reported an amount written off as bad debt for the fiscal year.

公司报告了一个已注销金额作为本财年的坏账。

5.After reviewing the accounts, the accountant determined the amount written off was significantly higher than expected.

在审查账目后，会计师确定已注销金额远高于预期。

作文

In the world of finance and accounting, businesses often encounter situations where they must evaluate their assets and liabilities to maintain accurate records. One important concept that arises in this context is the amount written off. The amount written off refers to a portion of an asset that is no longer considered recoverable or valuable. This can occur for various reasons, such as bad debts, obsolete inventory, or depreciation of fixed assets. Understanding how and when to apply the amount written off is crucial for accurate financial reporting and decision-making.When a company extends credit to customers, there is always a risk that some of those debts will not be repaid. In such cases, businesses may need to recognize an amount written off as a loss. For instance, if a customer goes bankrupt and cannot pay their outstanding invoice, the company must adjust its accounts to reflect this loss. By writing off this debt, the business acknowledges that it will not receive payment, thereby providing a clearer picture of its financial health.Another scenario where the amount written off is relevant is in inventory management. Companies often hold stock that may become outdated or unsellable due to changes in market demand or technological advancements. When this happens, the value of the inventory may decrease significantly, leading to a decision to write off the amount written off associated with the obsolete items. This action helps ensure that the company's balance sheet accurately represents the current value of its assets, rather than inflating it with outdated inventory values.Depreciation is another area where the amount written off comes into play. Fixed assets, such as machinery or vehicles, lose value over time due to wear and tear. Companies must regularly assess the value of these assets and record the amount written off as part of their depreciation expense. By doing so, they can spread the cost of the asset over its useful life, which aligns with the matching principle in accounting that states expenses should be matched with the revenues they help generate.The process of writing off an amount involves careful consideration and documentation. Businesses need to ensure that they are following proper accounting standards and regulations when determining the amount written off. This includes maintaining detailed records of the circumstances leading to the write-off and justifying the decision to stakeholders, such as investors or auditors. Failure to accurately report the amount written off can lead to misleading financial statements and potential legal repercussions.Moreover, the implications of writing off an amount extend beyond financial statements. It can impact a company's cash flow and overall profitability. For example, if a business frequently writes off large amounts of debt, it may indicate underlying issues with its credit policies or customer base. Investors and lenders closely monitor these figures, as a high amount written off can raise red flags regarding the company's financial stability.In conclusion, the amount written off is a vital concept in accounting that reflects losses related to uncollectible debts, obsolete inventory, and depreciated assets. Understanding how to manage and report the amount written off is essential for businesses to maintain accurate financial records and make informed decisions. By recognizing when to write off an amount, companies can present a more truthful representation of their financial status, ultimately contributing to better strategic planning and resource allocation.

在金融和会计的世界中，企业经常面临评估其资产和负债以保持准确记录的情况。一个重要的概念就是amount written off。amount written off指的是不再被认为可回收或有价值的资产的一部分。这可能由于各种原因而发生，例如坏账、过时库存或固定资产的折旧。理解何时以及如何应用amount written off对于准确的财务报告和决策至关重要。当一家公司向客户提供信用时，总会存在一些债务无法偿还的风险。在这种情况下，企业可能需要确认一笔amount written off作为损失。例如，如果客户破产，无法支付未结发票，公司必须调整其账户以反映这一损失。通过注销这笔债务，企业承认将不会收到付款，从而提供了更清晰的财务状况。另一个与amount written off相关的场景是库存管理。公司通常会持有可能因市场需求变化或技术进步而变得过时或无法销售的库存。当这种情况发生时，库存的价值可能会显著下降，导致决定注销与过时项目相关的amount written off。这一举措有助于确保公司的资产负债表准确反映其资产的当前价值，而不是用过时的库存价值来夸大。折旧是另一个涉及amount written off的领域。固定资产，如机器或车辆，由于磨损而随着时间的推移而贬值。公司必须定期评估这些资产的价值，并将amount written off记录为其折旧费用的一部分。通过这样做，他们可以在资产的使用寿命内分摊成本，这符合会计中的配比原则，即费用应与其帮助产生的收入相匹配。注销一笔金额的过程涉及仔细的考虑和文档记录。企业需要确保在确定amount written off时遵循适当的会计标准和法规。这包括详细记录导致注销的情况，并向利益相关者（如投资者或审计师）证明这一决定。如果未能准确报告amount written off，可能会导致财务报表误导和潜在的法律后果。此外，注销一笔金额的影响超出了财务报表。它可能会影响公司的现金流和整体盈利能力。例如，如果一家企业频繁注销大量债务，这可能表明其信贷政策或客户基础存在根本性问题。投资者和贷款人密切关注这些数据，因为高额的amount written off可能会引发对公司财务稳定性的警示。总之，amount written off是会计中的一个重要概念，反映了与不可收回债务、过时库存和贬值资产相关的损失。了解如何管理和报告amount written off对于企业保持准确的财务记录和做出明智的决策至关重要。通过认识到何时注销一笔金额，公司可以更真实地呈现其财务状况，最终有助于更好的战略规划和资源分配。