bad debt written off

简明释义

勾销呆帐

英英释义

例句

1.In order to balance the books, the business had no choice but to process the bad debt written off at the end of the fiscal year.

为了平衡账目，企业在财年结束时别无选择，只能处理坏账注销。

2.After several attempts to collect the payment, the company decided to classify the unpaid invoice as bad debt written off.

经过几次催款后，公司决定将未支付的发票列为坏账注销。

3.The financial report highlighted the reasons behind the bad debt written off and suggested improvements in credit policies.

财务报告强调了导致坏账注销的原因，并建议改进信用政策。

4.The accountant reported that the bad debt written off for the year was significantly higher than expected.

会计报告显示，今年的坏账注销远高于预期。

5.Investors are concerned about the increase in bad debt written off as it may affect the company's profitability.

投资者对坏账注销的增加感到担忧，因为这可能影响公司的盈利能力。

作文

In the world of finance and accounting, the term bad debt written off refers to an amount that a company has determined it will not be able to collect from its customers. This situation often arises when a customer fails to pay their debts due to bankruptcy, insolvency, or other financial hardships. When a business recognizes that a certain debt is unlikely to be collected, it may decide to remove this amount from its accounts receivable, effectively acknowledging that the money is lost. The process of writing off bad debts is crucial for maintaining accurate financial records and ensuring that a company's balance sheet reflects a realistic picture of its financial health.The implications of bad debt written off can be significant for a business. First and foremost, it impacts the company’s profitability. When debts are written off, they are recorded as expenses on the income statement, which reduces the net income for that period. This reduction in income can affect various financial ratios, such as the return on assets and the profit margin, making it essential for businesses to manage their credit policies carefully.Moreover, the act of writing off bad debts can also affect a company's cash flow. Although the actual cash flow impact occurs when the debt was initially recognized, the write-off can signal to investors and stakeholders that the company is facing challenges in its collections process. This perception can lead to a decrease in investor confidence and potentially drive down stock prices.To mitigate the risks associated with bad debt written off, companies often implement rigorous credit checks and establish clear credit policies. By assessing the creditworthiness of customers before extending credit, businesses can reduce the likelihood of encountering bad debts. Additionally, maintaining open lines of communication with customers can help in collecting overdue payments. For instance, sending reminders or offering payment plans can encourage customers to settle their debts before they escalate into uncollectible amounts.It’s also important for companies to regularly review their accounts receivable aging reports. These reports categorize outstanding invoices based on how long they have been unpaid. By monitoring these reports, businesses can identify problematic accounts early and take appropriate action, whether that means negotiating payment terms or deciding to write off the debt.In conclusion, the concept of bad debt written off is an essential aspect of financial management that every business must understand. While it may seem like a negative event, it is a necessary part of maintaining accurate financial records and ensuring that the company’s financial statements reflect reality. By implementing effective credit management strategies and being proactive in their collections efforts, businesses can minimize the impact of bad debts on their overall financial health. Ultimately, understanding and managing bad debt written off can lead to better decision-making and improved financial performance in the long run.

在金融和会计的世界中，术语坏账注销指的是公司确定无法从客户那里收回的金额。这种情况通常发生在客户因破产、无力偿债或其他财务困难而未能偿还债务时。当企业意识到某项债务不太可能被收回时，它可能决定将该金额从应收账款中删除，从而有效地承认这笔钱已损失。注销坏账的过程对于维护准确的财务记录至关重要，并确保公司的资产负债表反映其财务健康的现实情况。坏账注销的影响对企业来说可能是显著的。首先，它会影响公司的盈利能力。当债务被注销时，它们会被记录为损益表上的费用，从而减少该期间的净收入。这一收入的减少可能会影响各种财务比率，例如资产回报率和利润率，因此企业必须仔细管理其信用政策。此外，注销坏账的行为也会影响公司的现金流。尽管实际的现金流影响发生在债务最初被确认时，但注销可能向投资者和利益相关者发出信号，表明公司在收款过程中面临挑战。这种看法可能导致投资者信心下降，进而可能导致股价下跌。为了减轻与坏账注销相关的风险，公司通常会实施严格的信用审查并建立明确的信用政策。通过在扩展信用之前评估客户的信用worthiness，企业可以减少遇到坏账的可能性。此外，与客户保持开放的沟通渠道可以帮助收回逾期付款。例如，发送提醒或提供分期付款计划可以鼓励客户在债务升级为不可收回金额之前结清债务。同样，企业定期审查其应收账款老化报告也很重要。这些报告根据未支付的时间长短对未结发票进行分类。通过监控这些报告，企业可以及早识别问题账户并采取适当措施，无论是协商付款条款还是决定注销债务。总之，理解坏账注销的概念是每个企业必须掌握的财务管理的重要方面。虽然这似乎是一个消极事件，但它是维护准确财务记录和确保公司财务报表反映现实的必要部分。通过实施有效的信用管理策略并积极进行收款工作，企业可以将坏账对整体财务健康的影响降至最低。最终，理解和管理坏账注销可以在长期内带来更好的决策和改善的财务业绩。