fund balance

简明释义

基金余额

英英释义

例句

1.At the end of the fiscal year, the fund balance showed a surplus, allowing for additional funding next year.

在财政年度结束时，基金余额显示出盈余，从而允许明年增加资金。

2.The school district's fund balance has been decreasing due to unexpected expenses.

由于意外支出，学区的基金余额一直在减少。

3.A strong fund balance can help an organization weather economic downturns.

强大的基金余额可以帮助组织抵御经济衰退。

4.The city council approved a budget that maintains a healthy fund balance for future projects.

市议会批准了一项预算，保持了健康的基金余额以用于未来项目。

5.Nonprofits often aim to keep a certain level of fund balance to ensure financial stability.

非营利组织通常旨在保持一定水平的基金余额以确保财务稳定。

作文

Understanding the concept of fund balance is crucial for anyone involved in financial management, especially within the context of non-profit organizations and governmental entities. The term fund balance refers to the difference between the assets and liabilities of a fund at a specific point in time. It essentially represents the net resources available for future use. A positive fund balance indicates that the fund has sufficient resources to cover its obligations, while a negative balance suggests potential financial distress or the need for corrective actions.In the realm of public finance, the fund balance plays a significant role in budgeting and financial planning. Governments often maintain various funds, such as general funds, special revenue funds, and capital project funds. Each of these funds will have its own fund balance, which is crucial for understanding the financial health of the entity. For instance, a local government may have a general fund with a healthy fund balance, allowing it to allocate resources for public services like education, infrastructure, and emergency services.Moreover, the fund balance can be categorized into different classifications. These classifications include non-spendable, restricted, committed, assigned, and unassigned balances. Non-spendable funds are those that cannot be spent because they are either in a form that is not liquid, such as inventory or prepaid expenses. Restricted funds, on the other hand, are those that are constrained by external parties, such as donors or legislation. Committed funds are set aside by the government for a specific purpose, while assigned funds are intended for a specific use but do not have the same level of formal commitment. Unassigned funds are those that are available for any purpose and represent the most flexible form of fund balance.The importance of maintaining a healthy fund balance cannot be overstated. A robust fund balance provides a cushion against unforeseen expenses and economic downturns. It gives organizations the flexibility to respond to emergencies, invest in new initiatives, and maintain stable service levels. Conversely, a low or negative fund balance can lead to budget cuts, reduced services, and a loss of public trust.In conclusion, the fund balance is a vital component of financial management that reflects the overall fiscal health of an organization. Understanding its implications helps stakeholders make informed decisions regarding budgeting, resource allocation, and long-term financial planning. Whether in the context of a government agency or a non-profit organization, monitoring the fund balance is essential for ensuring sustainability and effective service delivery. By prioritizing a healthy fund balance, organizations can better position themselves to meet future challenges and opportunities, ultimately leading to greater success and stability in their operations.

理解基金余额的概念对于任何参与财务管理的人来说都是至关重要的，尤其是在非营利组织和政府实体的背景下。术语基金余额指的是特定时间点上一个基金的资产与负债之间的差额。它本质上代表了未来可用的净资源。正的基金余额表示该基金有足够的资源来覆盖其义务，而负余额则暗示潜在的财务困境或需要纠正措施。在公共财政领域，基金余额在预算和财务规划中发挥着重要作用。政府通常维护各种基金，如一般基金、专项收入基金和资本项目基金。每个基金都有自己的基金余额，这对了解实体的财务健康至关重要。例如，一个地方政府可能拥有一个健康的基金余额的一般基金，使其能够将资源分配用于教育、基础设施和紧急服务等公共服务。此外，基金余额可以分为不同的分类。这些分类包括不可支配、受限、承诺、指定和未分配余额。不可支配资金是那些无法支出的，因为它们处于不流动的形式，例如库存或预付费用。另一方面，受限资金是那些受到外部方约束的资金，例如捐赠者或立法。承诺资金是政府为特定目的保留的资金，而指定资金是打算用于特定用途但没有相同级别的正式承诺。未分配资金是那些可用于任何目的的资金，代表了最灵活的基金余额形式。保持健康的基金余额的重要性不容小觑。强健的基金余额为应对意外支出和经济低迷提供了缓冲。它赋予组织应对紧急情况、投资新计划和维持稳定服务水平的灵活性。相反，低或负的基金余额可能导致预算削减、服务减少以及公众信任的丧失。总之，基金余额是财务管理的重要组成部分，反映了组织的整体财政健康。理解其影响有助于利益相关者就预算、资源分配和长期财务规划做出明智的决策。无论是在政府机构还是非营利组织的背景下，监测基金余额对于确保可持续性和有效的服务交付至关重要。通过优先考虑健康的基金余额，组织可以更好地为未来的挑战和机遇做好准备，最终在其运营中实现更大的成功和稳定。