liability out of book

简明释义

帐外负债

英英释义

例句

1.When assessing risk, it is crucial to understand which liability out of book could impact future cash flows.

在评估风险时，了解哪些负债排除在账外可能影响未来现金流至关重要。

2.The financial report showed a significant liability out of book, raising concerns among investors.

财务报告显示了显著的负债排除在账外，引发了投资者的担忧。

3.In order to present a healthier balance sheet, the company decided to keep the liability out of book for now.

为了呈现更健康的资产负债表，公司决定暂时将负债排除在账外。

4.The legal team suggested that they should keep the liability out of book until the lawsuit is finalized.

法律团队建议在诉讼结束之前应将负债排除在账外。

5.The accountant advised to keep the liability out of book until the dispute is resolved.

会计建议在争议解决之前将负债排除在账外。

作文

In the world of finance and accounting, understanding various terms and concepts is crucial for effective management and decision-making. One such term that often comes up is liability out of book. This phrase refers to obligations or debts that are not recorded in the financial statements of a company. These liabilities can arise from various sources, such as contingent liabilities, off-balance-sheet financing, or even informal agreements that have not been documented. Understanding this concept is essential for stakeholders, including investors, creditors, and management, as it provides a clearer picture of a company's financial health.To illustrate the importance of recognizing liability out of book, consider a hypothetical scenario involving a startup company. The founders of the startup may have taken out personal loans to fund their initial operations. If these loans are not formally recorded in the company’s financial statements, they represent liability out of book. As a result, the financial reports might show a healthier balance sheet than what truly exists, potentially misleading investors and creditors about the company's actual financial position.Moreover, liability out of book can also stem from future obligations that a company has not yet recognized. For instance, if a company is facing a lawsuit, the potential settlement amount may not be reflected in its current liabilities until the case is resolved. In this case, the company would have a liability out of book that could significantly impact its financial stability if the outcome is unfavorable.The implications of ignoring liability out of book can be severe. Investors who base their decisions on incomplete information may find themselves at risk of significant losses. Similarly, creditors may extend credit based on inflated financial statements, only to discover later that the company is not as solvent as it appears. This lack of transparency can lead to a loss of trust and credibility in the marketplace.To mitigate the risks associated with liability out of book, companies should adopt rigorous accounting practices that ensure all liabilities are accurately recorded and disclosed. This includes conducting regular audits and assessments of potential liabilities, as well as establishing clear policies for documenting agreements and commitments. By doing so, companies can present a more accurate representation of their financial position, fostering trust among stakeholders and promoting long-term sustainability.In conclusion, the concept of liability out of book plays a vital role in understanding a company's true financial condition. It highlights the need for transparency and accountability in financial reporting. Stakeholders must be vigilant in recognizing these hidden liabilities to make informed decisions. As businesses continue to evolve and face new challenges, maintaining a comprehensive view of all liabilities will be essential for navigating the complexities of the financial landscape effectively.

在金融和会计的世界中，理解各种术语和概念对于有效管理和决策至关重要。其中一个经常出现的术语是账外负债。这个短语指的是未记录在公司财务报表中的义务或债务。这些负债可以来自多种来源，例如或有负债、表外融资，甚至是尚未记录的非正式协议。理解这个概念对于利益相关者，包括投资者、债权人和管理层来说至关重要，因为它提供了公司财务健康状况的更清晰图景。为了说明识别账外负债的重要性，我们考虑一个涉及初创公司的假设场景。初创公司的创始人可能已借用个人贷款来资助其初期运营。如果这些贷款没有正式记录在公司的财务报表中，它们就代表了账外负债。因此，财务报告可能显示出比实际情况更健康的资产负债表，可能误导投资者和债权人对公司的实际财务状况。此外，账外负债也可能源于公司尚未确认的未来义务。例如，如果一家公司面临诉讼，潜在的和解金额可能在案件解决之前不会反映在其当前负债中。在这种情况下，该公司将有一项账外负债，如果结果不利，将对其财务稳定性产生重大影响。忽视账外负债的后果可能是严重的。基于不完整信息做出决策的投资者可能会发现自己面临重大损失。同样，债权人可能根据虚高的财务报表提供信贷，结果却发现公司并不像表面上看起来那么有偿债能力。这种缺乏透明度可能导致市场信誉和信任的丧失。为了减少与账外负债相关的风险，公司应采取严格的会计实践，以确保所有负债都被准确记录和披露。这包括定期进行审计和潜在负债的评估，以及建立明确的政策以记录协议和承诺。通过这样做，公司可以呈现出更准确的财务状况，从而在利益相关者中建立信任，促进长期可持续发展。总之，账外负债的概念在理解公司的真实财务状况方面发挥着至关重要的作用。它凸显了财务报告中透明度和问责制的必要性。利益相关者必须警惕地识别这些隐藏的负债，以便做出明智的决策。随着企业不断发展并面临新挑战，全面了解所有负债将是有效应对财务环境复杂性的关键。