2024年1月4日发(作者：二手手机今日报价表)

excessive provision会计名词

Excessive provision

Definition: Excessive provision refers to an overstated

or higher-than-necessary estimation of expenses or

liabilities in a company's financial statements.

Explanation: Excessive provision is problematic because

it can misrepresent a company's financial condition by

inflating expenses or liabilities. This can lead to an

inaccurate assessment of the company's profitability and can

have a negative impact on its financial performance.

27 bilingual example sentences:

1. The company's excessive provision for bad debts led to

an artificially lower profit figure.

该公司对坏账的过度计提导致利润数字虚高。

2. The auditor identified an excessive provision for

inventory obsolescence in the financial statements.

审计师在财务报表中发现了对存货过度计提报废损失。

3. The management deliberately inflated the provision for

legal disputes in order to create a reserve for future

expenses.

管理层故意夸大了对法律纠纷的计提，以便建立未来费用的储备。

4. The excessive provision for warranty claims resulted

in a significant reduction in the company's net income.

对保修索赔的过度计提导致公司净利润大幅下降。

5. The auditors recommended adjusting the excessive

provision for uncertain tax liabilities to reflect a more

accurate financial position.

审计师建议调整过高的不确定性税务负债计提，以反映更准确的财务状况。

6. The company was penalized by the regulatory

authorities for its excessive provision of contingent

liabilities.

该公司因过度计提或预见的责任被监管机构处罚。

7. Shareholders expressed concerns over the excessive

provision for employee benefits, questioning its impact on

the company's profitability.

股东对过度计提员工福利表示担忧，质疑其对公司利润的影响。

8. The CFO decided to reverse the excessive provision for

bad debts after conducting a thorough review of the company's

receivables.

首席财务官经过对公司应收账款的全面审核后决定撤销对坏账的过度计提。

9. The company had to restate its financial statements

due to the discovery of excessive provisions in previous

years.

由于发现了之前年度的过度计提，该公司不得不重述其财务报表。

10. The excessive provision for legal fees was a result

of the company's ongoing legal disputes.

对法律费用的过度计提是该公司持续的法律纠纷造成的结果。

11. The auditor recommended reducing the excessive

provision for warranty claims based on historical analysis of

actual claims made by customers.

审计师建议根据对客户实际索赔情况的历史分析，减少对保修索赔的过度计提。

12. The excessive provision for inventory shrinkage was a

result of poor inventory management practices.

因为存货管理不善，对库存缩水的过度计提成为了一个问题。

13. The company's financial performance was affected by

the excessive provision for restructuring costs associated

with a recent acquisition.

由于对最近一次收购相关的重组成本进行了过度计提，该公司的财务业绩受到了影响。

14. The management team decided to reverse the excessive

provision for employee bonuses after a successful year of

sales.

在销售业绩取得成功之后，管理团队决定撤销对员工奖金的过度计提。

15. The excessive provision for product returns was a

result of inaccurate forecasting of customer demand.

对产品退货的过度计提是由于对客户需求的不准确预测而导致的。

16. The company's auditor expressed concerns over the

excessive provision for potential lawsuits that had not yet

materialized.

公司的审计师对尚未发生的潜在诉讼过度计提表示担忧。

17. The excessive provision for environmental remediation

costs was a result of the company's failure to anticipate the

extent of the contamination.

对环境修复费用的过度计提是由于公司未能预料到污染程度的问题所导致的。

18. The excessive provision for doubtful accounts was

revised downward after the company implemented stricter

credit policies.

在公司实施更严格的信用政策后，对存疑账户的过度计提被下调。

19. The company's excessive provision for pension

obligations had a negative impact on its cash flow.

公司对养老金义务的过度计提对其现金流产生了负面影响。

20. The auditor confirmed that the company's excessive

provision for contingencies was in compliance with accounting

standards.

审计师确认公司对偶发事项的过度计提符合会计准则。

21. Shareholders were relieved to see the reversal of the

excessive provision for legal settlements, which improved the

company's financial position.

股东对撤销对法律和解的过度计提感到宽慰，这改善了公司的财务状况。

22. The excessive provision for income tax expenses was

reviewed and adjusted by the company's tax specialist.

公司的税务专家对所得税费用的过度计提进行了审查和调整。

23. The excessive provision for asset impairment losses

was a consequence of the company's poor investment decisions.

对资产减值损失的过度计提是公司投资决策不善的后果。

24. The company's excessive provision for interest

expenses was adjusted after negotiating better terms with its

lenders.

在与贷款方达成更好条款后，对利息费用的过度计提进行了调整。

25. Investors were alarmed by the excessive provision for

contingent liabilities, fearing potential negative outcomes.

投资者对偶发责任的过度计提感到担忧，担心可能出现负面结果。

26. The company's excessive provision for product

warranties was a result of higher-than-expected defect rates

in its products.

由于产品缺陷率高于预期，该公司对产品保修的过度计提成了问题。

27. The excessive provision for environmental fines was

justified by the company's commitment to environmental

sustainability.

为公司致力于环境可持续发展辩护，对环境罚款的过度计提得到了合理解释。