specific sinking fund

简明释义

特定偿债基金

英英释义

例句

1.To manage its debt effectively, the organization created a specific sinking fund to set aside money annually.

为了有效管理债务，该组织创建了一个每年预留资金的特定的偿债基金。

2.The company established a specific sinking fund to ensure they can repay their bonds when they mature.

公司设立了一个特定的偿债基金，以确保他们能够在债券到期时偿还。

3.The city council allocated funds to a specific sinking fund for the maintenance of public infrastructure.

市议会拨款建立了一个用于公共基础设施维护的特定的偿债基金。

4.The specific sinking fund will help the school district finance new projects without increasing taxes.

这个特定的偿债基金将帮助学区在不增加税收的情况下为新项目融资。

5.Investors were pleased to learn that the firm had a specific sinking fund for future capital improvements.

投资者们很高兴得知该公司有一个用于未来资本改善的特定的偿债基金。

作文

In the realm of finance, the concept of a specific sinking fund is essential for both businesses and investors. A specific sinking fund refers to a dedicated account set up by an organization to accumulate funds over time for the purpose of repaying debt or replacing a major asset. This financial strategy not only ensures that there are sufficient resources available when needed but also helps in managing cash flow effectively. To understand the significance of a specific sinking fund, let us consider a practical example. Imagine a municipality that issues bonds to fund a new infrastructure project. To ensure that it can repay these bonds when they mature, the municipality establishes a specific sinking fund. Each year, a portion of the revenue generated from taxes or other sources is allocated to this fund. By the time the bonds reach maturity, the municipality will have accumulated enough capital to pay off its debt without straining its budget. The benefits of having a specific sinking fund are numerous. Firstly, it provides a clear roadmap for financial planning. Organizations can forecast their future liabilities and make informed decisions about how much to contribute to the fund each year. This proactive approach reduces the risk of financial distress when large payments are due. Secondly, a specific sinking fund can enhance an organization’s creditworthiness. Credit rating agencies often view the existence of such funds favorably, as they indicate prudent financial management and a commitment to fulfilling obligations. Consequently, organizations with well-managed sinking funds may secure lower interest rates on future borrowing. Moreover, a specific sinking fund can also serve as a safeguard against unforeseen circumstances. For instance, if an organization faces unexpected expenses or a downturn in revenue, having a dedicated fund can provide a financial buffer. This can be particularly important in industries that are subject to economic fluctuations. By maintaining a specific sinking fund, organizations can navigate challenging times more effectively without resorting to drastic measures such as layoffs or drastic cuts in services. However, it is crucial to manage a specific sinking fund wisely. Organizations must ensure that the funds are invested appropriately to maximize returns while maintaining liquidity. Poor investment choices can undermine the purpose of the fund, leaving organizations vulnerable when they need to access the money. Therefore, regular monitoring and adjustment of the fund’s investment strategy are necessary to align with changing market conditions and organizational needs. In conclusion, a specific sinking fund is a vital tool for effective financial management. It allows organizations to prepare for future financial obligations, enhances creditworthiness, and provides a safety net during uncertain times. By establishing and managing a specific sinking fund judiciously, organizations can achieve greater financial stability and sustainability. As we navigate an increasingly complex financial landscape, understanding and implementing such strategies will be essential for long-term success.

在金融领域，具体偿债基金的概念对企业和投资者来说至关重要。具体偿债基金是指一个组织设立的专门账户，用于随着时间的推移积累资金，以便偿还债务或更换重大资产。这种财务策略不仅确保在需要时有足够的资源可用，还有效地帮助管理现金流。要理解具体偿债基金的重要性，让我们考虑一个实际的例子。想象一下，一个市政府发行债券来资助新的基础设施项目。为了确保能够在这些债券到期时偿还它们，该市建立了一个具体偿债基金。每年，从税收或其他来源产生的收入的一部分被分配到这个基金中。当债券到期时，该市将累积足够的资金来偿还其债务，而不会给预算带来压力。拥有具体偿债基金的好处有很多。首先，它为财务规划提供了清晰的路线图。组织可以预测未来的负债，并做出明智的决定，确定每年应向基金贡献多少。这种主动的方法减少了在大笔付款到期时出现财务困境的风险。其次，具体偿债基金可以增强组织的信用度。信用评级机构通常对这种基金的存在持积极看法，因为它们表明了谨慎的财务管理和履行义务的承诺。因此，管理良好的偿债基金的组织可能会在未来借款时获得更低的利率。此外，具体偿债基金还可以作为应对不可预见情况的保障。例如，如果一个组织面临意外支出或收入下降，拥有一个专门的基金可以提供财务缓冲。这在受到经济波动影响的行业中尤为重要。通过维持一个具体偿债基金，组织可以更有效地应对困难时期，而不必采取裁员或大幅削减服务等极端措施。然而，明智地管理具体偿债基金至关重要。组织必须确保资金得到适当投资，以最大化回报，同时保持流动性。糟糕的投资选择可能会破坏基金的目的，使组织在需要访问资金时变得脆弱。因此，定期监控和调整基金的投资策略是必要的，以适应不断变化的市场条件和组织需求。总之，具体偿债基金是有效财务管理的重要工具。它使组织能够为未来的财务义务做好准备，增强信用度，并在不确定时期提供安全网。通过明智地建立和管理具体偿债基金，组织可以实现更大的财务稳定性和可持续性。随着我们在日益复杂的金融环境中航行，理解和实施这样的策略将对长期成功至关重要。