uncollectible

简明释义

英[ʌn.kəˈlɛk.tɪ.bəl]美[ʌn.kəˈlɛk.tə.bəl]

adj. 不可收回的；无法收集的

英英释义

单词用法

同义词

反义词

例句

1.Notice that this entry is exactly the opposite of the entry as uncollectible.

注意这个会计分录恰好与核销坏账的分录相反。

2.Under the allowance method, companies estimate the amount of the uncollectible accounts expense that will eventually result from a period's sale in order to reflect the expense during the same period.

采用备抵法时，公司根据同期销售产生的同比坏帐损失来预计产生坏帐费用金额总数。

3.When credit is extended to customers, some uncollectible receivables are inevitable.

当信贷拓展到客户，呆帐就不可避免。

4.Uncollectible loans are generally thought to exceed 20% of all lending.

人们普遍认为，该行的不良贷款超过了贷款总额的20%。

5.Equal to the gross amount of accounts and notes receivable, less an estimate of the portion that may prove to be uncollectible.

等于应收账款和应收票据总额减去估计不能收回的部分。

6.The employees who maintain accounts receivable or handle cash receipts should not have authority to issue credit memoranda or to authorize the write-off of receivables as uncollectible.

负责记录应收账款或处理现金收支的员工不能拥有编制赊销往来单据或将 应收款 定为坏账而核销的权力。

7.The financial report indicated a rise in uncollectible accounts compared to last year.

财务报告显示，与去年相比，无法收回的账户有所增加。

8.The company had to write off a large amount of debt that was deemed uncollectible.

公司不得不注销一大笔被认为是无法收回的债务。

9.Management decided to focus on accounts that were not uncollectible to improve cash flow.

管理层决定专注于那些不是无法收回的账户，以改善现金流。

10.The accountant reported that some invoices were uncollectible due to customer bankruptcies.

会计报告称，由于客户破产，某些发票是无法收回的。

11.After several attempts to collect the payment, the account was classified as uncollectible.

经过几次尝试收款后，该账户被归类为无法收回的。

作文

In the world of finance and accounting, the term uncollectible refers to debts or receivables that are deemed unlikely to be collected. Businesses often encounter situations where customers fail to pay their invoices due to various reasons such as bankruptcy, disputes over services rendered, or simply a lack of funds. When these debts become uncollectible, they pose a significant challenge for companies as they directly impact cash flow and profitability.For instance, imagine a small business that provides services to multiple clients. Over time, it may happen that a few clients stop responding to payment requests or even declare bankruptcy. In such cases, the amounts owed to the business by these clients become uncollectible. The company must then decide how to handle these debts in its financial statements. Typically, businesses will write off these amounts as losses, which can affect their overall financial health.The recognition of uncollectible accounts is crucial for accurate financial reporting. Businesses are required to estimate the amount of accounts receivable that will not be collected and to account for this estimation in their financial statements. This process is known as establishing an allowance for doubtful accounts. By doing so, companies can present a more realistic view of their financial situation to investors, stakeholders, and other interested parties.Moreover, managing uncollectible accounts involves proactive measures. Businesses often implement credit checks before extending credit to new customers. They may also set limits on the amount of credit extended based on the customer's payment history. Regular follow-ups on outstanding invoices can help in reducing the number of uncollectible accounts. In some cases, companies might even hire collection agencies to recover debts, although this can come with additional costs.The impact of uncollectible debts extends beyond just financial statements. It can also affect a company's reputation and relationships with clients. If a business is known for having a high rate of uncollectible accounts, it may struggle to attract new customers or secure favorable terms with suppliers. Therefore, maintaining a healthy accounts receivable portfolio is essential for long-term success.In conclusion, the term uncollectible plays a significant role in the financial landscape of any business. Understanding what it means and how to manage it effectively can lead to better financial decisions and improved business practices. Companies must remain vigilant in monitoring their receivables and take steps to mitigate the risks associated with uncollectible debts. By doing so, they can ensure their financial stability and maintain positive relationships with their customers.

在金融和会计的世界中，术语uncollectible指的是那些被认为不太可能收回的债务或应收款项。企业经常会遇到客户因各种原因未能支付发票的情况，例如破产、对所提供服务的争议，或仅仅是缺乏资金。当这些债务变得uncollectible时，它们给公司带来了重大挑战，因为它们直接影响现金流和盈利能力。例如，想象一下一个为多个客户提供服务的小型企业。随着时间的推移，可能会发生一些客户停止回应付款请求，甚至宣布破产。在这种情况下，这些客户欠该企业的款项就变得uncollectible。公司必须决定如何在财务报表中处理这些债务。通常，企业会将这些金额作为损失注销，这可能会影响它们的整体财务健康。确认uncollectible账户对于准确的财务报告至关重要。企业需要估算将无法收回的应收账款金额，并在其财务报表中对此估算进行记账。这个过程被称为建立坏账准备。通过这样做，公司可以向投资者、利益相关者和其他相关方呈现更现实的财务状况。此外，管理uncollectible账户涉及主动措施。企业通常在向新客户延伸信贷之前进行信用检查。他们还可能根据客户的付款历史设定信贷额度。定期跟进未结发票可以帮助减少uncollectible账户的数量。在某些情况下，公司甚至可能雇佣催收机构来收回债务，尽管这可能会带来额外费用。uncollectible债务的影响不仅限于财务报表。它还可能影响公司的声誉和与客户的关系。如果一家企业因拥有高比例的uncollectible账户而闻名，它可能会在吸引新客户或获得供应商的优惠条款方面遇到困难。因此，维护健康的应收账款组合对于长期成功至关重要。总之，术语uncollectible在任何企业的财务领域中扮演着重要角色。理解其含义以及如何有效管理它可以导致更好的财务决策和改善的商业实践。公司必须保持警惕，监控其应收账款，并采取措施降低与uncollectible债务相关的风险。通过这样做，他们可以确保财务稳定，并与客户保持良好的关系。