烂账：定义、影响与解决之道

中文版

烂账，通常指的是由于各种原因未能得到妥善处理的坏账或呆账。这些账目可能由于客户破产、欺诈行为、长期拖欠或无法追回的债务等原因而形成。烂账不仅代表企业资产的损失，还可能对企业的财务状况、信用评级和长期发展产生严重的影响。

烂账的存在会扭曲企业的财务报表，导致财务数据的失真。当企业的烂账累积到一定程度时，可能会引发资金链的断裂，甚至威胁到企业的生存。此外，烂账还可能导致企业信用受损，影响其与金融机构的合作和融资能力。

为了减少烂账的风险，企业应加强内部控制，提高财务透明度，并加强对客户的信用评估。此外，建立完善的应收账款管理制度和催收机制也是至关重要的。当发现烂账时，企业应及时采取措施，如进行坏账处理、与客户协商还款计划或寻求法律途径进行追偿。

英文版

Bad Debt: Definition, Impact, and Solutions

Bad debt, commonly referred to as "rotten accounts," refers to uncollected receivables that have not been properly handled due to various reasons. These accounts may arise from customer bankruptcies, fraudulent activities, long-standing arrears, or debts that are unrecoverable. Bad debt not only represents a loss of assets for a business but can also have severe implications on its financial position, credit rating, and long-term growth.

The existence of rotten accounts can distort a company's financial statements, leading to inaccurate financial data. When bad debt accumulates to a significant level, it can cause a breakdown in the company's cash flow, even threatening its survival. Additionally, bad debt can damage a company's creditworthiness, affecting its ability to collaborate with financial institutions and access financing.

To mitigate the risk of bad debt, companies should strengthen internal controls, enhance financial transparency, and improve credit evaluation of customers. Furthermore, establishing robust accounts receivable management systems and collection mechanisms are crucial. When rotten accounts are identified, companies should promptly take measures such as writing off the bad debt, negotiating repayment plans with customers, or pursuing legal avenues for recovery.