doubtful account

简明释义

可疑帐户

英英释义

例句

1.Due to the client's poor payment history, the company decided to classify their balance as a doubtful account 可疑账户.

由于客户的差劲付款历史，公司决定将其余额列为doubtful account 可疑账户。

2.The bank has a policy of reviewing doubtful accounts 可疑账户 every quarter to assess potential losses.

银行每季度都有审查doubtful accounts 可疑账户的政策，以评估潜在损失。

3.After conducting a credit analysis, the auditor found several doubtful accounts 可疑账户 that could affect the company's cash flow.

在进行信用分析后，审计师发现了几个可能影响公司现金流的doubtful accounts 可疑账户。

4.The accountant reviewed the financial statements and identified a few doubtful account 可疑账户 entries that needed further investigation.

会计审查了财务报表，发现了一些需要进一步调查的doubtful account 可疑账户条目。

5.In the annual report, the management disclosed the amount of doubtful accounts 可疑账户 they had on their books.

在年度报告中，管理层披露了他们账面上的doubtful accounts 可疑账户金额。

作文

In the world of finance and accounting, the term doubtful account refers to receivables that are not expected to be collected. This situation often arises when a customer has financial difficulties or has declared bankruptcy, making it unlikely that they will pay their debts. Businesses must assess their accounts receivable periodically to determine which accounts may fall into this category. Recognizing a doubtful account is crucial for accurate financial reporting and maintaining a healthy balance sheet.When a company identifies a doubtful account, it must decide how to handle it. One common approach is to create an allowance for doubtful accounts, which is a contra asset account that reduces the total accounts receivable on the balance sheet. This allowance reflects the estimated amount of accounts receivable that may ultimately be uncollectible. By doing so, the business can present a more realistic view of its financial health to investors and stakeholders.For instance, consider a small retail business that has extended credit to several customers. Over time, the owner notices that one customer has consistently missed payment deadlines and has stopped responding to communication. After conducting some research, the owner discovers that this customer has filed for bankruptcy. In this case, the owner must classify this account as a doubtful account and adjust the financial statements accordingly.Moreover, the process of managing doubtful accounts involves careful monitoring and proactive measures. Companies can implement stricter credit policies, conduct thorough credit checks before extending credit, and regularly review outstanding invoices. These practices help minimize the risk of encountering doubtful accounts in the future.In conclusion, understanding the concept of doubtful accounts is essential for any business that extends credit to customers. It not only impacts the company's financial statements but also influences decision-making regarding credit policies and customer relationships. By effectively managing doubtful accounts, businesses can safeguard their financial stability and ensure long-term success.

在金融和会计的世界中，术语可疑账款指的是预计无法收回的应收款项。这种情况通常发生在客户面临财务困难或已宣布破产时，使得他们支付债务的可能性降低。企业必须定期评估其应收款项，以确定哪些账户可能会进入这一类别。识别可疑账款对于准确的财务报告和维持健康的资产负债表至关重要。当公司识别出可疑账款时，必须决定如何处理它。一种常见的方法是创建坏账准备金，这是一个抵减资产账户，用于减少资产负债表上的总应收款项。该准备金反映了最终可能无法收回的应收款项的估算金额。通过这样做，企业可以向投资者和利益相关者呈现其财务健康的更现实的视图。例如，考虑一家小型零售企业，它已向几位客户提供信用。随着时间的推移，业主注意到一位客户持续错过付款截止日期，并停止回应沟通。在进行一些调查后，业主发现这位客户已经申请破产。在这种情况下，业主必须将该账户分类为可疑账款并相应地调整财务报表。此外，管理可疑账款的过程涉及仔细监控和主动措施。公司可以实施更严格的信用政策，在扩展信用之前进行彻底的信用检查，并定期审查未结发票。这些做法有助于最大限度地降低未来遇到可疑账款的风险。总之，理解可疑账款的概念对于任何向客户提供信用的企业都是必不可少的。它不仅影响公司的财务报表，还影响关于信用政策和客户关系的决策。通过有效管理可疑账款，企业可以保护其财务稳定性，确保长期成功。