unextinguished discount on funded debt

简明释义

摊余债券折价

英英释义

例句

1.Investors should be aware of the unextinguished discount on funded debt when evaluating the overall financial health of the corporation.

投资者在评估公司的整体财务健康时，应注意未消灭的融资债务折扣。

2.The management team discussed strategies to eliminate the unextinguished discount on funded debt in order to improve cash flow.

管理团队讨论了消除未消灭的融资债务折扣以改善现金流的策略。

3.During the audit, the accountant discovered a significant unextinguished discount on funded debt that needed to be addressed in the financial statements.

在审计过程中，会计发现了一个需要在财务报表中处理的重大未消灭的融资债务折扣。

4.The unextinguished discount on funded debt can affect the company's net income as it represents a liability that has not yet been settled.

由于未消灭的融资债务折扣代表尚未结清的负债，它可能会影响公司的净收入。

5.The company's financial report indicated an unextinguished discount on funded debt, which suggests they have not fully amortized the initial discount on their bonds.

公司的财务报告显示存在未消灭的融资债务折扣，这表明他们尚未完全摊销债券的初始折扣。

作文

In the realm of finance, understanding various terms and concepts is crucial for making informed decisions. One such term that often comes up in discussions about corporate finance and accounting is unextinguished discount on funded debt. This phrase refers to the portion of a discount that has not yet been amortized or written off from the balance sheet of a company. In simpler terms, it represents the difference between the face value of the funded debt and the amount received by the company when the debt was issued, which has not yet been accounted for as an expense.When a company issues debt, it may do so at a discount, meaning that the amount received is less than the nominal value of the debt. For instance, if a company issues bonds with a face value of $1,000 but sells them for only $950, there is a $50 discount. This $50 is considered an unextinguished discount on funded debt until it is gradually amortized over the life of the bond. Amortization is the process of spreading the cost of the discount over the period until the bond matures, allowing the company to recognize the expense gradually rather than all at once.The significance of the unextinguished discount on funded debt lies in its impact on financial statements and the overall financial health of a company. Investors and analysts closely examine these figures to assess how well a company manages its debt obligations. A high level of unextinguished discounts may indicate that a company is heavily reliant on debt financing, which could pose risks if not managed properly. On the other hand, a lower level of unextinguished discounts might suggest a more stable financial position, as it reflects effective debt management and the ability to service obligations without incurring excessive costs.Moreover, understanding this concept is vital for both investors and company management. For investors, knowing how much of the discount remains unextinguished helps in evaluating the true cost of borrowing and the potential return on investment. For company management, it provides insight into the company's financing strategies and aids in planning future capital structure decisions. Properly managing the unextinguished discount on funded debt can lead to improved cash flow and profitability, ultimately benefiting shareholders and stakeholders alike.In conclusion, the term unextinguished discount on funded debt is a critical component of corporate finance that reflects the unamortized portion of a discount on debt instruments. It plays a significant role in financial reporting and analysis, impacting both the perception of a company's financial health and its strategic decision-making processes. By comprehensively understanding this term, stakeholders can make more informed choices regarding investments and financial management, leading to better outcomes in the competitive world of business.

在金融领域，理解各种术语和概念对于做出明智的决策至关重要。一个经常在企业财务和会计讨论中出现的术语是未摊销的融资债务折扣。这个短语指的是尚未从公司的资产负债表中摊销或注销的折扣部分。简单来说，它代表了融资债务的面值与公司发行债务时收到的金额之间的差额，这部分尚未被视为费用。当一家公司发行债务时，可能以折扣的方式进行，也就是说，收到的金额低于债务的名义价值。例如，如果一家公司发行面值为1000美元的债券，但以950美元出售，则存在50美元的折扣。在债券的存续期内，这50美元被视为未摊销的融资债务折扣，直到它逐渐被摊销。摊销是将折扣的成本在债券到期之前分摊的过程，使公司能够逐渐确认费用，而不是一次性全部确认。未摊销的融资债务折扣的重要性在于它对财务报表和公司的整体财务健康状况的影响。投资者和分析师密切关注这些数字，以评估公司管理债务义务的能力。高水平的未摊销折扣可能表明一家公司过度依赖债务融资，如果管理不善，可能会带来风险。相反，较低水平的未摊销折扣可能表明更稳定的财务状况，因为它反映了有效的债务管理和偿还义务的能力，而不会产生过多的成本。此外，理解这一概念对投资者和公司管理层都至关重要。对于投资者而言，了解还有多少折扣未摊销有助于评估借款的真实成本和潜在的投资回报。对于公司管理层而言，它提供了公司融资策略的洞察，并有助于规划未来的资本结构决策。妥善管理未摊销的融资债务折扣可以改善现金流和盈利能力，最终使股东和利益相关者受益。总之，术语未摊销的融资债务折扣是企业财务的一个关键组成部分，反映了债务工具上未摊销的折扣部分。它在财务报告和分析中发挥着重要作用，影响着人们对公司财务健康状况的看法以及其战略决策过程。通过全面理解这一术语，利益相关者可以在投资和财务管理方面做出更明智的选择，从而在竞争激烈的商业世界中获得更好的结果。