liability out of book

简明释义

账外负债

英英释义

例句

1.We must disclose any liability out of book in our financial statements to comply with regulations.

我们必须在财务报表中披露任何账外负债以遵守法规。

2.Before finalizing the audit, we need to identify any liability out of book that may affect our balance sheet.

在最终审计之前，我们需要识别任何可能影响资产负债表的账外负债。

3.The company had significant liability out of book, which raised concerns among investors.

该公司有显著的账外负债，这引起了投资者的担忧。

4.The accountant suggested we should consider the liability out of book to accurately reflect our financial position.

会计师建议我们应该考虑将账外负债纳入，以准确反映我们的财务状况。

5.Managing liability out of book is crucial for maintaining a healthy cash flow.

管理账外负债对保持健康的现金流至关重要。

作文

In the world of finance and accounting, understanding various terminologies is crucial for effective management of a business's financial health. One such term that often raises questions is liability out of book. This phrase refers to liabilities that are not recorded in the company's financial statements or books. These could include potential obligations that may arise in the future but have not yet been recognized in the current financial records. Understanding this concept is essential for stakeholders, including investors, creditors, and management, as it impacts their perception of the company's financial stability.To elaborate further, let’s consider a hypothetical company, ABC Corp. ABC Corp operates in the manufacturing sector and has various liabilities listed in its balance sheet, such as loans, accounts payable, and accrued expenses. However, there might be certain contingent liabilities that are not recorded in the books. For instance, if ABC Corp is currently involved in a lawsuit, the potential financial obligation resulting from the lawsuit may not be reflected in their financial statements until the outcome is determined. This is where the term liability out of book becomes significant.The implications of having liabilities that are not recorded can be profound. Investors and analysts who rely solely on the financial statements may have an incomplete picture of the company's risk exposure. If they are unaware of these off-balance-sheet liabilities, they may overestimate the company's financial health, leading to misguided investment decisions. Therefore, transparency regarding liability out of book items is vital for accurate financial analysis.Moreover, regulatory frameworks often require companies to disclose certain types of off-balance-sheet liabilities. For example, under the Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS), companies must provide notes in their financial statements that outline any significant contingent liabilities. This disclosure helps ensure that stakeholders are aware of potential risks that could impact the company's future cash flow and overall financial position.In addition to legal obligations, there are also other forms of liability out of book that businesses should be aware of, such as operating leases or future pension obligations. These commitments may not appear directly on the balance sheet but can still affect the company's financial health. By understanding and managing these liabilities, companies can better prepare for future financial challenges.In conclusion, the term liability out of book encapsulates a critical aspect of financial management that requires careful consideration. It emphasizes the importance of recognizing and disclosing all potential liabilities, whether they are currently recorded in the financial statements or not. For businesses, maintaining transparency about these liabilities can enhance stakeholder trust and lead to more informed decision-making. As the financial landscape continues to evolve, the understanding of terms like liability out of book will remain an essential skill for those involved in finance and accounting, ensuring that businesses can navigate their financial obligations effectively and responsibly.

在金融和会计的世界中，理解各种术语对于有效管理企业的财务健康至关重要。其中一个常常引发疑问的术语是账外负债。这个短语指的是未记录在公司财务报表或账簿中的负债。这些可能包括将来可能出现的义务，但尚未在当前财务记录中确认。理解这一概念对包括投资者、债权人和管理层在内的利益相关者至关重要，因为它会影响他们对公司财务稳定性的看法。进一步阐述，我们考虑一个假设的公司ABC公司。ABC公司在制造行业运营，并在其资产负债表中列出了各种负债，如贷款、应付账款和应计费用。然而，可能存在某些未记录在账簿中的或有负债。例如，如果ABC公司目前涉及一起诉讼，诉讼所产生的潜在财务义务可能不会在其财务报表中反映，直到结果确定为止。这就是账外负债这一术语变得重要的地方。未记录的负债的影响可能是深远的。仅依赖财务报表的投资者和分析师可能对公司的风险暴露有不完整的了解。如果他们不知道这些表外负债，他们可能会高估公司的财务健康，从而导致错误的投资决策。因此，关于账外负债项目的透明度对于准确的财务分析至关重要。此外，监管框架通常要求公司披露某些类型的表外负债。例如，根据公认会计原则（GAAP）和国际财务报告准则（IFRS），公司必须在其财务报表中提供注释，概述任何重大或有负债。这种披露有助于确保利益相关者意识到可能影响公司未来现金流和整体财务状况的潜在风险。除了法律义务外，企业还应注意其他形式的账外负债，如经营租赁或未来养老金义务。这些承诺可能不会直接出现在资产负债表上，但仍然会影响公司的财务健康。通过理解和管理这些负债，公司可以更好地为未来的财务挑战做好准备。总之，账外负债这一术语概括了财务管理的一个关键方面，需要仔细考虑。它强调了识别和披露所有潜在负债的重要性，无论它们是否当前记录在财务报表中。对于企业而言，保持对这些负债的透明度可以增强利益相关者的信任，并导致更明智的决策。随着金融环境的不断演变，理解像账外负债这样的术语将继续成为参与财务和会计人员的一项基本技能，确保企业能够有效和负责任地应对其财务义务。