restricted cash

简明释义

限制用途的现金

英英释义

例句

1.Before approving the loan, the bank examined the restricted cash to ensure the borrower had sufficient funds for their commitments. 限制性现金确保借款人有足够的资金履行其承诺。

在批准贷款之前，银行检查了限制性现金以确保借款人有足够的资金满足其承诺。

2.The audit revealed that the restricted cash was being used to cover operational costs instead of its intended purpose. 限制性现金被用于覆盖运营成本，而不是其预期目的。

审计发现，限制性现金被用于覆盖运营成本，而不是其预期目的。

3.The company reported a significant amount of restricted cash in its financial statements, indicating that 限制性现金 is set aside for specific future obligations.

该公司在其财务报表中报告了大量的限制性现金，这表明限制性现金是为特定未来义务而预留的。

4.Management explained that the restricted cash would be released once the project milestones are met. 限制性现金将在项目里程碑达成后释放。

管理层解释说，限制性现金将在项目里程碑达成后释放。

5.Investors should be aware of the restricted cash on the balance sheet, as it can affect liquidity ratios and overall financial health. 限制性现金可能会影响流动比率和整体财务健康。

投资者应该注意资产负债表上的限制性现金，因为它可能会影响流动比率和整体财务健康。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and reporting. One such term that often arises in financial statements is restricted cash, which refers to cash that is not available for immediate use by a company due to legal or contractual obligations. This type of cash is set aside for specific purposes, such as paying off debt, fulfilling certain agreements, or meeting regulatory requirements. The importance of recognizing restricted cash lies in its impact on a company's liquidity and overall financial health.When analyzing a company's balance sheet, it is essential to differentiate between unrestricted cash and restricted cash. Unrestricted cash is readily available for operational needs, while restricted cash is earmarked for specific uses. For example, a company may have a loan agreement that requires it to maintain a certain amount of cash in a separate account, which would be classified as restricted cash. This means that although the company has cash on hand, a portion of it is not accessible for general business activities.The implications of restricted cash are significant for investors and stakeholders. When assessing a company's financial position, analysts must consider the amount of cash that is truly available for operations. If a large portion of cash is restricted cash, it may signal potential liquidity issues. Investors might view this as a red flag, indicating that the company could struggle to meet its short-term obligations or fund new projects.Moreover, the classification of restricted cash can also affect a company's valuation. Investors often rely on cash flow analysis to gauge a company's performance. If substantial cash is restricted, it could lead to an overestimation of the company's financial flexibility. Therefore, companies must provide clear disclosures regarding restricted cash in their financial statements to ensure that stakeholders have a complete understanding of their cash position.Furthermore, restricted cash can arise from various situations. For instance, a company may need to set aside cash as collateral for a loan. In such cases, the lender may require the borrower to maintain a certain cash balance, thus creating restricted cash on the balance sheet. Additionally, companies operating in regulated industries may be required to hold cash reserves to comply with legal requirements, further contributing to the amount of restricted cash reported.In conclusion, understanding the concept of restricted cash is vital for anyone involved in finance or accounting. It plays a critical role in assessing a company's liquidity and financial health. By distinguishing between restricted and unrestricted cash, stakeholders can make more informed decisions regarding investments and financial strategies. As businesses navigate complex financial landscapes, the accurate reporting of restricted cash will remain essential for transparency and trust in financial markets.

在金融和会计的世界中，理解各种术语对有效管理和报告至关重要。一个经常出现在财务报表中的术语是受限现金，它指的是由于法律或合同义务而无法立即使用的现金。这种类型的现金被专门用于特定目的，例如偿还债务、履行某些协议或满足监管要求。识别受限现金的重要性在于它对公司流动性和整体财务健康的影响。在分析公司的资产负债表时，区分不受限现金和受限现金至关重要。不受限现金可以随时用于运营需求，而受限现金则是为特定用途而保留的。例如，一家公司可能有一项贷款协议，要求其在单独账户中维持一定数量的现金，这将被归类为受限现金。这意味着尽管公司手头有现金，但其中一部分是无法用于一般商业活动的。受限现金的影响对投资者和利益相关者来说是显著的。在评估公司的财务状况时，分析师必须考虑真正可用于运营的现金量。如果大量现金是受限现金，这可能表明潜在的流动性问题。投资者可能会将此视为一个警示信号，表明公司可能难以满足短期义务或资助新项目。此外，受限现金的分类也会影响公司的估值。投资者通常依赖现金流分析来评估公司的表现。如果大量现金被限制，这可能导致对公司财务灵活性的过高估计。因此，公司必须在其财务报表中提供关于受限现金的明确披露，以确保利益相关者对其现金状况有全面的了解。此外，受限现金可能源于各种情况。例如，公司可能需要将现金作为贷款的担保。在这种情况下，贷款人可能要求借款人维持一定的现金余额，从而在资产负债表上形成受限现金。此外，在受监管行业运营的公司可能被要求持有现金储备以遵守法律要求，进一步增加报告的受限现金金额。总之，理解受限现金的概念对于任何参与金融或会计的人来说都是至关重要的。它在评估公司的流动性和财务健康方面发挥着关键作用。通过区分受限和不受限现金，利益相关者可以就投资和财务策略做出更明智的决策。随着企业在复杂的金融环境中航行，准确报告受限现金将始终是金融市场透明度和信任的基础。