fund balance sheet

简明释义

基金资产负债表

英英释义

例句

1.The accountant reviewed the fund balance sheet to ensure all assets were accurately recorded.

会计审查了基金资产负债表以确保所有资产都被准确记录。

2.The city council discussed the implications of the fund balance sheet on future budgeting decisions.

市议会讨论了基金资产负债表对未来预算决策的影响。

3.During the financial audit, the fund balance sheet was a crucial document for verifying the organization's net worth.

在财务审计期间，基金资产负债表是验证组织净资产的重要文件。

4.Non-profit organizations must maintain an accurate fund balance sheet for transparency with donors.

非营利组织必须保持准确的基金资产负债表以确保对捐赠者的透明度。

5.A positive fund balance sheet indicates that the fund has more assets than liabilities.

积极的基金资产负债表表明该基金的资产超过负债。

作文

In the realm of finance and accounting, understanding the components that contribute to an organization's financial health is crucial. One such component is the fund balance sheet, which plays a significant role in presenting the financial position of governmental entities and not-for-profit organizations. A fund balance sheet is essentially a financial statement that provides a snapshot of the assets, liabilities, and net position of a specific fund at a given point in time. This document is vital for stakeholders who need to assess the financial stability and operational effectiveness of an entity.The fund balance sheet is structured in a way that highlights the resources available to a fund and the obligations it must meet. It typically includes various categories of funds, such as general funds, special revenue funds, capital projects funds, and debt service funds. Each category serves a distinct purpose and has different sources of revenue, which ultimately influences the overall financial picture presented in the fund balance sheet.One of the primary purposes of the fund balance sheet is to ensure transparency and accountability in financial reporting. For governmental entities, this means providing taxpayers and other stakeholders with clear information about how public funds are being managed. By analyzing the fund balance sheet, stakeholders can determine whether a fund has sufficient resources to cover its liabilities and whether it is operating within its budget. This is particularly important for public sector organizations, where financial mismanagement can lead to significant consequences for communities and taxpayers.Moreover, the fund balance sheet allows for effective financial planning and decision-making. By examining the assets and liabilities outlined in the fund balance sheet, managers and policymakers can make informed decisions regarding resource allocation, budgeting, and future investments. For instance, if a particular fund shows a surplus of assets over liabilities, it may indicate that the fund is in a strong position to undertake new projects or initiatives. Conversely, a deficit may prompt a review of spending practices and a reassessment of financial priorities.In addition to serving internal stakeholders, the fund balance sheet is also important for external parties such as investors, grantors, and regulatory agencies. These entities rely on the accuracy and completeness of the fund balance sheet to evaluate the financial viability of an organization. A well-prepared fund balance sheet can enhance an organization's credibility and foster trust among its constituents.Furthermore, the fund balance sheet is subject to accounting principles and standards, such as those established by the Governmental Accounting Standards Board (GASB). Compliance with these standards ensures that the fund balance sheet is prepared consistently and accurately, providing a reliable basis for comparison across different periods and entities.In summary, the fund balance sheet is a critical financial document that reflects the financial condition of a specific fund within an organization. Its importance cannot be overstated, as it serves multiple purposes ranging from transparency and accountability to effective financial management and external reporting. Understanding the intricacies of the fund balance sheet is essential for anyone involved in finance, accounting, or governance, as it provides invaluable insights into the fiscal health and operational efficiency of an entity.

在金融和会计领域，理解构成组织财务健康的各个组成部分至关重要。其中一个组成部分是基金资产负债表，它在展示政府实体和非营利组织的财务状况方面发挥着重要作用。基金资产负债表本质上是一份财务报表，提供了特定基金在某一时点的资产、负债和净资产的快照。这份文件对于需要评估实体财务稳定性和运营有效性的利益相关者至关重要。基金资产负债表的结构突出显示了基金可用资源和必须满足的义务。它通常包括各种类别的基金，如一般基金、特别收入基金、资本项目基金和债务服务基金。每个类别都有不同的目的和收入来源，这最终影响了在基金资产负债表中呈现的整体财务图景。基金资产负债表的主要目的是确保财务报告的透明度和问责制。对于政府实体而言，这意味着向纳税人和其他利益相关者提供有关公共资金管理的清晰信息。通过分析基金资产负债表，利益相关者可以确定一个基金是否有足够的资源来覆盖其负债，以及是否在预算内运营。这对于公共部门组织尤为重要，因为财务管理不善可能会对社区和纳税人产生重大影响。此外，基金资产负债表还允许有效的财务规划和决策。通过检查基金资产负债表中列出的资产和负债，管理者和政策制定者可以就资源分配、预算和未来投资做出明智的决策。例如，如果某个基金显示出资产超过负债的盈余，这可能表明该基金有强大的能力来开展新项目或倡议。相反，赤字可能会促使对支出实践的审查以及对财务优先事项的重新评估。除了服务内部利益相关者外，基金资产负债表对外部方（如投资者、拨款者和监管机构）也很重要。这些实体依赖于基金资产负债表的准确性和完整性来评估组织的财务可行性。准备良好的基金资产负债表可以增强组织的信誉，并在其利益相关者之间建立信任。此外，基金资产负债表受会计原则和标准的约束，例如政府会计标准委员会（GASB）所建立的标准。遵循这些标准确保基金资产负债表的一致性和准确性，提供了跨不同期间和实体进行比较的可靠基础。总之，基金资产负债表是一份关键的财务文件，反映了组织中特定基金的财务状况。它的重要性不可低估，因为它服务于从透明度和问责制到有效财务管理和外部报告的多个目的。理解基金资产负债表的复杂性对于任何参与财务、会计或治理的人来说都是必不可少的，因为它提供了关于实体财政健康和运营效率的宝贵见解。