fund balance sheet

简明释义

基金平衡表

英英释义

例句

1.Nonprofits often use a fund balance sheet to track their restricted and unrestricted funds.

非营利组织通常使用基金资产负债表来跟踪其限制性和非限制性资金。

2.The accountant prepared the fund balance sheet to assess the financial health of the organization.

会计师准备了基金资产负债表以评估组织的财务健康状况。

3.A clear fund balance sheet helps stakeholders understand the allocation of resources.

清晰的基金资产负债表帮助利益相关者理解资源的分配。

4.During the audit, the fund balance sheet revealed discrepancies in the reported assets.

在审计过程中，基金资产负债表揭示了报告资产中的不一致之处。

5.The city's fund balance sheet indicated a surplus that could be used for community projects.

该市的基金资产负债表显示出有盈余，可以用于社区项目。

作文

In the world of finance and accounting, understanding various financial statements is crucial for making informed decisions. One such important document is the fund balance sheet, which provides a snapshot of an organization's financial position at a specific point in time. The fund balance sheet (基金资产负债表) plays a significant role in public sector accounting, especially for government entities and non-profit organizations. It helps stakeholders assess the financial health of the organization and understand how resources are allocated.The fund balance sheet consists of three main components: assets, liabilities, and fund balance. Assets include everything the organization owns that has value, such as cash, investments, accounts receivable, and physical property. Liabilities represent the organization's obligations or debts, including loans, accounts payable, and other financial commitments. The fund balance is the difference between total assets and total liabilities, reflecting the net worth of the organization.One of the key aspects of the fund balance sheet is that it categorizes funds into different classifications, such as restricted, unrestricted, and assigned. Restricted funds are those that can only be used for specific purposes as dictated by donors or legislation. Unrestricted funds are available for general use, allowing the organization flexibility in its operations. Assigned funds are designated for particular projects or initiatives but can be reallocated if necessary. This classification system provides transparency and helps stakeholders understand how funds are being managed.For government entities, the fund balance sheet is particularly important because it demonstrates accountability to taxpayers and funding sources. By presenting a clear picture of financial resources, governments can justify their spending decisions and ensure that funds are being used effectively. Additionally, a well-maintained fund balance sheet can improve an entity's credit rating, making it easier to secure financing for future projects.Moreover, the fund balance sheet aids in financial planning and budgeting. By analyzing past financial performance through this statement, organizations can make more accurate forecasts and set realistic financial goals. For instance, if a non-profit organization notices a trend of increasing unrestricted fund balances, it may decide to expand its programs or invest in new initiatives. Conversely, if liabilities are consistently high, the organization may need to reevaluate its spending practices and explore ways to reduce debt.In conclusion, the fund balance sheet is a vital tool for assessing the financial health of an organization, particularly in the public sector. By providing a clear overview of assets, liabilities, and fund balance classifications, it enables stakeholders to make informed decisions regarding resource allocation and financial planning. Understanding the nuances of the fund balance sheet is essential for anyone involved in financial management, whether in government, non-profit, or private sectors. As organizations strive for transparency and accountability, mastering the intricacies of the fund balance sheet will remain a fundamental aspect of effective financial oversight.

在金融和会计的世界中，理解各种财务报表对于做出明智的决策至关重要。其中一份重要的文件是基金资产负债表，它提供了组织在特定时间点的财务状况快照。基金资产负债表（fund balance sheet）在公共部门会计中扮演着重要角色，尤其是对于政府实体和非营利组织。它帮助利益相关者评估组织的财务健康状况，并了解资源的分配情况。基金资产负债表由三个主要组成部分构成：资产、负债和基金余额。资产包括组织拥有的所有有价值的东西，例如现金、投资、应收账款和实物财产。负债代表组织的义务或债务，包括贷款、应付账款和其他财务承诺。基金余额是总资产与总负债之间的差额，反映了组织的净值。基金资产负债表的一个关键方面是它将资金分类为不同的类别，如限制性、非限制性和指定资金。限制性资金是指只能用于特定目的的资金，这些目的由捐赠者或立法机构规定。非限制性资金可供一般使用，允许组织在运营中具有灵活性。指定资金是指为特定项目或计划而分配的资金，但在必要时可以重新分配。这种分类系统提供了透明度，帮助利益相关者理解资金的管理方式。对于政府实体来说，基金资产负债表尤其重要，因为它向纳税人和资金来源展示了问责制。通过呈现清晰的财务资源图景，政府可以为其支出决策辩护，并确保资金得到有效利用。此外，维护良好的基金资产负债表可以改善实体的信用评级，使其更容易获得未来项目的融资。此外，基金资产负债表有助于财务规划和预算编制。通过分析过去的财务表现，组织可以更准确地进行预测并设定现实的财务目标。例如，如果一家非营利组织注意到非限制性基金余额持续增加，它可能决定扩展其项目或投资新举措。相反，如果负债持续较高，组织可能需要重新评估其支出做法，并探索减少债务的方法。总之，基金资产负债表是评估组织财务健康的重要工具，特别是在公共部门。通过提供资产、负债和基金余额分类的清晰概述，它使利益相关者能够就资源分配和财务规划做出明智的决策。理解基金资产负债表的细微差别对于任何参与财务管理的人来说都是至关重要的，无论是在政府、非营利还是私营部门。随着组织努力实现透明度和问责制，掌握基金资产负债表的复杂性将仍然是有效财务监督的基本方面。