bad debts

简明释义

坏帐

英英释义

例句

1.Investors were concerned about the rising bad debts on the balance sheet.

投资者对资产负债表上日益增加的坏账感到担忧。

2.To improve cash flow, the firm decided to focus on collecting bad debts more aggressively.

为了改善现金流，该公司决定更加积极地收回坏账。

3.Effective credit management can help reduce bad debts in any business.

有效的信用管理可以帮助减少任何企业的坏账。

4.The accountant reported that the bad debts ratio was higher than last year.

会计报告称，坏账比率高于去年。

5.The company had to write off a significant amount of bad debts due to unpaid invoices.

由于未支付的发票，公司不得不注销一大笔坏账。

作文

In the world of finance and business, understanding the concept of bad debts is crucial for both individual investors and large corporations. Bad debts refer to amounts owed to a company that are unlikely to be collected. This situation arises when borrowers fail to repay their loans due to various reasons such as financial difficulties, bankruptcy, or even fraud. The recognition of bad debts is essential because it directly affects a company's financial health and profitability.When a business extends credit to its customers, it expects to receive payment in return. However, not all customers fulfill their obligations. For instance, imagine a small business that sells products on credit to a number of clients. If one of these clients faces unexpected financial trouble and cannot pay their bills, that outstanding amount becomes a bad debt. As a result, the small business must write off this amount as a loss, which can significantly impact its profits.The process of managing bad debts involves several steps, including assessing the likelihood of collection, determining the necessary provisions, and implementing strategies to minimize future occurrences. Companies often set aside a reserve for bad debts in their financial statements to account for anticipated losses. This practice helps provide a more accurate picture of the company's financial position and ensures that stakeholders are aware of potential risks.Moreover, the implications of bad debts extend beyond just the immediate financial loss. High levels of bad debts can indicate underlying issues within a business, such as poor credit assessment processes or ineffective collection strategies. Investors and creditors may view a company with significant bad debts as a risky investment, which can lead to higher borrowing costs or decreased stock prices.To mitigate the risks associated with bad debts, businesses can implement stricter credit policies, conduct thorough background checks on potential clients, and regularly review their accounts receivable. Additionally, maintaining open lines of communication with customers can help identify potential payment issues before they escalate into bad debts.In conclusion, bad debts are an unavoidable aspect of doing business, but understanding their implications and managing them effectively can help companies maintain their financial stability. By recognizing the importance of monitoring credit risk and implementing proactive measures, businesses can reduce the impact of bad debts on their overall performance. Ultimately, the key to navigating the challenges posed by bad debts lies in vigilance, strategic planning, and effective communication with clients.

在金融和商业的世界中，理解“坏账”这一概念对个人投资者和大型企业都是至关重要的。“坏账”指的是公司欠款中不太可能收回的金额。这种情况通常发生在借款人由于各种原因（如财务困难、破产甚至欺诈）未能偿还贷款时。认识到“坏账”是至关重要的，因为它直接影响公司的财务健康和盈利能力。当一家企业向其客户提供信贷时，它期望能够收到相应的付款。然而，并不是所有客户都能履行他们的义务。例如，想象一家小型企业将产品赊账销售给多位客户。如果其中一位客户遭遇意外的财务困境，无法支付账单，那么这笔未偿还的金额就成为了“坏账”。因此，小企业必须将这笔金额作为损失注销，这可能会显著影响其利润。管理“坏账”的过程涉及几个步骤，包括评估收回的可能性、确定必要的准备金以及实施策略以最小化未来的发生。企业通常会在其财务报表中为“坏账”预留一部分，以应对预期的损失。这种做法有助于提供公司财务状况的更准确图景，并确保利益相关者了解潜在风险。此外，“坏账”的影响不仅限于直接的财务损失。高水平的“坏账”可能表明企业内部存在潜在问题，例如信用评估流程不佳或催收策略无效。投资者和债权人可能会将具有显著“坏账”的公司视为高风险投资，这可能导致借款成本上升或股价下降。为了减轻与“坏账”相关的风险，企业可以实施更严格的信贷政策，对潜在客户进行彻底的背景调查，并定期审查其应收账款。此外，与客户保持开放的沟通渠道可以帮助在问题升级为“坏账”之前识别潜在的付款问题。总之，“坏账”是商业活动中不可避免的一部分，但有效理解其影响并加以管理可以帮助企业维持财务稳定。通过认识到监控信用风险的重要性并实施主动措施，企业可以减少“坏账”对整体业绩的影响。最终，应对“坏账”所带来的挑战的关键在于警惕、战略规划和与客户的有效沟通。