unamortized discount on bonds sold

简明释义

未摊售出债券折价

英英释义

例句

1.A higher unamortized discount on bonds sold indicates that the bonds were issued at a lower price than their face value.

较高的未摊销债券折扣表明债券以低于面值的价格发行。

2.The unamortized discount on bonds sold will affect the interest expense recognized in future periods.

未来期间确认的利息费用将受到未摊销债券折扣的影响。

3.The accountant adjusted the entries to reflect the unamortized discount on bonds sold accurately.

会计调整了分录，以准确反映未摊销债券折扣。

4.The company reported an unamortized discount on bonds sold of $50,000 in its financial statements.

该公司在财务报表中报告了$50,000的未摊销债券折扣。

5.Investors should be aware of the unamortized discount on bonds sold when evaluating the company's debt.

投资者在评估公司的债务时应注意未摊销债券折扣。

作文

When a company issues bonds, it may do so at a price that is lower than the face value of the bonds. This situation creates what is known as a discount on bonds sold. The term unamortized discount on bonds sold refers to the portion of this discount that has not yet been allocated or amortized over the life of the bond. Understanding this concept is crucial for both investors and accountants, as it affects the financial statements and the overall valuation of the company’s debt.To illustrate, let’s consider a company that issues bonds with a face value of $1,000 but sells them for only $950. The $50 difference represents the discount on the bonds. Over time, this discount needs to be amortized—meaning it will be gradually expensed in the company’s accounting records. Each accounting period, a portion of the discount will be recognized as an expense until the entire discount has been amortized by the bond's maturity date.However, in the early stages after the bond issuance, some of the discount remains unamortized. This unamortized discount on bonds sold is recorded on the balance sheet as a contra liability account. It reduces the carrying amount of the bonds payable, reflecting the true cost of borrowing for the company. Investors must pay attention to this figure, as it impacts the net liabilities and the equity of the company.From the perspective of financial analysis, the unamortized discount on bonds sold can influence key financial ratios. For example, when calculating the debt-to-equity ratio, analysts need to consider the total liabilities, which include the bonds payable adjusted for any unamortized discounts. A higher level of unamortized discounts may indicate that the company has borrowed at a lower rate than the market, which could be seen as a positive sign if the company is using the funds effectively.Furthermore, when a company prepares its financial statements, it must report the unamortized discount on bonds sold in the notes accompanying the financials. This transparency allows stakeholders to understand the company's financial position better and assess the implications of the unamortized amounts on future profitability and cash flows. In conclusion, grasping the concept of unamortized discount on bonds sold is essential for anyone involved in finance or investing. It plays a significant role in how a company’s debt is perceived, how its financial health is evaluated, and ultimately, how investors make informed decisions. By recognizing the impact of unamortized discounts on financial statements, stakeholders can gain deeper insights into a company’s operations and future potential. Understanding this aspect of bond accounting not only enhances one’s knowledge of financial principles but also equips investors with the tools needed to navigate the complexities of corporate finance effectively.

当一家公司发行债券时，它可能会以低于债券面值的价格进行发行。这种情况产生了所谓的债券销售折扣。术语未摊销的债券销售折扣指的是尚未在债券期限内分配或摊销的折扣部分。理解这个概念对于投资者和会计师来说至关重要，因为它影响财务报表以及公司债务的整体估值。为了说明这一点，让我们考虑一家公司的债券面值为1000美元，但以950美元的价格出售。50美元的差额代表了债券的折扣。随着时间的推移，这个折扣需要被摊销——意味着它将在公司的会计记录中逐渐费用化。每个会计期间，部分折扣将被确认作为费用，直到到期日时整个折扣被摊销。然而，在债券发行后的早期阶段，部分折扣仍然未摊销。这个未摊销的债券销售折扣在资产负债表上被记录为对负债账户的抵消项。它减少了应付债券的账面价值，反映了公司借款的真实成本。投资者必须关注这个数字，因为它会影响公司的净负债和股东权益。从财务分析的角度来看，未摊销的债券销售折扣可能会影响关键的财务比率。例如，在计算债务与股本比率时，分析师需要考虑总负债，包括调整过的应付债券及任何未摊销的折扣。较高的未摊销折扣水平可能表明公司以低于市场的利率借款，如果公司有效利用这些资金，则可视为积极信号。此外，当公司准备财务报表时，必须在财务报表附注中报告未摊销的债券销售折扣。这种透明度使利益相关者能够更好地理解公司的财务状况，并评估未摊销金额对未来盈利能力和现金流的影响。总之，掌握未摊销的债券销售折扣的概念对任何参与金融或投资的人来说都是必不可少的。它在公司债务的感知、财务健康的评估以及最终投资者做出明智决策的过程中发挥着重要作用。通过认识到未摊销折扣对财务报表的影响，利益相关者可以深入了解公司的运营和未来潜力。理解这一债券会计方面不仅增强了人们对财务原则的了解，还为投资者提供了有效应对公司财务复杂性的工具。