unamortized discount

简明释义

未摊折价，未摊折让

英英释义

例句

1.The unamortized discount is reflected as a liability on the balance sheet.

未摊销折扣在资产负债表上被反映为负债。

2.To properly assess the company's financial health, we must analyze the unamortized discount on its notes.

为了正确评估公司的财务健康状况，我们必须分析其票据上的未摊销折扣。

3.As the bond matures, the unamortized discount will decrease each accounting period.

随着债券到期，未摊销折扣将在每个会计期间减少。

4.The company reported an unamortized discount on its bonds payable in the financial statements.

公司在财务报表中报告了债务应付的未摊销折扣。

5.Investors need to consider the unamortized discount when evaluating the bond's yield.

投资者在评估债券收益时需要考虑未摊销折扣。

作文

In the world of finance and accounting, understanding various terms is essential for effective management and reporting. One such term that often comes up in discussions about bonds and loans is unamortized discount. This phrase refers to the portion of a bond's discount that has not yet been amortized or written off against the bond's interest expense over time. To grasp the significance of unamortized discount, it is crucial to first understand what a bond discount is. When a bond is issued at a price lower than its face value, the difference between the face value and the issue price is known as the bond discount. For instance, if a bond with a face value of $1,000 is sold for $950, the bond discount is $50.Amortization is the process of gradually writing off the initial cost of an asset or the discount on a bond over its useful life. In the case of bonds, this means spreading the bond discount over the life of the bond, typically using either the straight-line method or the effective interest method. The unamortized discount represents the remaining balance of the bond discount that has not yet been allocated to interest expense. As time progresses and payments are made, the amount of unamortized discount decreases until it reaches zero at maturity, when the bond is redeemed at its full face value.The impact of unamortized discount on financial statements can be significant. On the balance sheet, bonds are usually recorded at their carrying amount, which is the face value minus any unamortized discount. This affects the company's liabilities and, consequently, its overall financial position. Investors and analysts pay close attention to these figures because they provide insight into the company's debt obligations and financial health. A high amount of unamortized discount might indicate that a company has issued bonds at a lower price due to higher perceived risk, while a lower amount may suggest more favorable conditions.Moreover, the treatment of unamortized discount also has tax implications. Interest expense related to the amortization of the discount is generally tax-deductible, which can provide a tax shield for the issuing company. As such, managing unamortized discount effectively can lead to better cash flow management and tax efficiency.In conclusion, the concept of unamortized discount is a vital part of understanding bond accounting and financial reporting. It reflects the unamortized portion of a bond's discount and impacts both the balance sheet and income statement. By comprehensively grasping this term and its implications, investors, accountants, and financial managers can make more informed decisions and enhance their understanding of a company's financial situation. Therefore, mastering terms like unamortized discount is crucial for anyone involved in finance, as it lays the foundation for more advanced financial analysis and reporting practices.

在金融和会计的世界中，理解各种术语对于有效的管理和报告至关重要。其中一个常常出现在关于债券和贷款讨论中的术语是未摊销折扣。这个短语指的是债券折扣中尚未摊销或从债券的利息费用中扣除的部分。要理解未摊销折扣的重要性，首先必须了解债券折扣是什么。当一只债券的发行价格低于其面值时，面值与发行价格之间的差额被称为债券折扣。例如，如果一只面值为1000美元的债券以950美元出售，则债券折扣为50美元。摊销是逐渐将资产的初始成本或债券的折扣在其使用寿命内分摊的过程。在债券的情况下，这意味着在债券的生命周期内分摊债券折扣，通常使用直线法或有效利率法。未摊销折扣代表尚未分配给利息费用的债券折扣的剩余余额。随着时间的推移和支付的进行，未摊销折扣的金额会减少，直到到期时达到零，此时债券以其全额面值赎回。未摊销折扣对财务报表的影响可能是显著的。在资产负债表上，债券通常以其账面价值记录，即面值减去任何未摊销折扣。这会影响公司的负债，从而影响其整体财务状况。投资者和分析师密切关注这些数据，因为它们提供了有关公司债务义务和财务健康状况的见解。高额的未摊销折扣可能表明一家公司由于风险较高而以较低价格发行债券，而较低的金额可能表明更有利的条件。此外，未摊销折扣的处理也有税务影响。与折扣摊销相关的利息费用通常是可税前扣除的，这可以为发行公司提供税收庇护。因此，有效管理未摊销折扣可以导致更好的现金流管理和税务效率。总之，未摊销折扣的概念是理解债券会计和财务报告的重要组成部分。它反映了债券折扣的未摊销部分，并影响资产负债表和损益表。通过全面掌握这一术语及其影响，投资者、会计师和财务经理可以做出更明智的决策，增强对公司财务状况的理解。因此，掌握像未摊销折扣这样的术语对于任何参与金融的人来说都是至关重要的，因为它为更高级的财务分析和报告实践奠定了基础。