long-term notes payable

简明释义

应付长期票据

英英释义

例句

1.Management plans to refinance the existing long-term notes payable to take advantage of lower interest rates.

管理层计划重新融资现有的长期应付票据以利用更低的利率。

2.The balance sheet shows a significant increase in long-term notes payable this quarter.

资产负债表显示本季度长期应付票据有显著增加。

3.Investors are interested in the long-term notes payable as they offer a stable return over time.

投资者对长期应付票据感兴趣，因为它们提供了稳定的回报。

4.The company issued long-term notes payable to finance its new manufacturing plant.

公司发行了长期应付票据来资助其新制造厂的建设。

5.The long-term notes payable will mature in five years, requiring careful cash flow management.

这笔长期应付票据将在五年内到期，需要仔细管理现金流。

作文

In the world of finance and accounting, understanding various financial terms is crucial for effective decision-making. One such term that often comes up in discussions about a company's liabilities is long-term notes payable. This term refers to a type of debt that a company agrees to pay back over a period longer than one year. These notes are typically formal written promises to pay a specific amount of money at a future date, which can be beneficial for businesses looking to manage their cash flow while financing long-term projects.When a company issues long-term notes payable, it essentially borrows money from lenders or investors with the commitment to repay the principal amount along with interest over an agreed-upon timeframe. This type of financing can be particularly useful for companies that need to invest in significant assets, such as real estate, equipment, or technology upgrades, without depleting their immediate cash reserves. By spreading the repayment over several years, businesses can maintain liquidity while still pursuing growth opportunities.The accounting treatment of long-term notes payable involves recording the liability on the balance sheet, where it is classified as a non-current liability. This classification indicates that the obligation will not be settled within the next twelve months, distinguishing it from current liabilities like accounts payable or short-term loans. Properly managing these liabilities is essential for maintaining a healthy balance sheet and ensuring that the company remains solvent over time.Investors and creditors often scrutinize a company’s long-term notes payable as part of their analysis of financial health. A high level of long-term debt can indicate that a company is heavily leveraged, which may pose risks if cash flows do not meet expectations. However, when used wisely, long-term notes payable can enhance a company’s capacity to grow and expand its operations. It is important for management to strike a balance between leveraging debt and maintaining financial stability.Moreover, the terms associated with long-term notes payable can vary significantly depending on the lender and the specific agreement. Factors such as interest rates, repayment schedules, and collateral requirements can all influence the overall cost of borrowing. Companies must carefully evaluate these terms to ensure that they align with their financial strategy and operational goals.In conclusion, long-term notes payable are an essential component of corporate finance, providing companies with the means to fund long-term investments while managing their cash flow effectively. Understanding this term and its implications can help stakeholders make more informed decisions regarding a company’s financial health and strategic direction. As businesses continue to navigate the complexities of the financial landscape, the role of long-term notes payable will remain a critical aspect of their funding strategies. By leveraging these financial instruments wisely, companies can position themselves for sustainable growth and success in the competitive market environment.

在金融和会计领域，理解各种金融术语对于有效决策至关重要。在讨论公司负债时，长期应付票据这一术语经常出现。这个术语指的是公司同意在超过一年期内偿还的一种债务。这些票据通常是对未来某一日期支付特定金额的正式书面承诺，这对希望管理现金流的企业来说非常有利，同时又能为长期项目融资。当一家公司发行长期应付票据时，它实质上是在向贷方或投资者借款，并承诺在约定的时间框架内连本带息地偿还本金。这种融资方式对于需要投资于重大资产（如房地产、设备或技术升级）的公司尤为有用，因为它可以在不耗尽即时现金储备的情况下进行投资。通过将偿还分摊到数年内，企业可以保持流动性，同时追求增长机会。长期应付票据的会计处理涉及在资产负债表上记录该负债，并将其归类为非流动负债。这种分类表明该义务将在接下来的十二个月内不会得到解决，从而将其与应付账款或短期贷款等流动负债区分开来。妥善管理这些负债对于维持健康的资产负债表和确保公司长期偿付能力至关重要。投资者和债权人通常会在分析财务健康状况时仔细审查公司的长期应付票据。高水平的长期债务可能表明公司杠杆率过高，如果现金流未能达到预期，可能会带来风险。然而，当使用得当时，长期应付票据可以增强公司的成长和扩展能力。管理层必须在利用债务和维护财务稳定之间找到平衡。此外，与长期应付票据相关的条款可能因贷方和具体协议而异。利率、还款计划和抵押要求等因素都会影响借款的整体成本。公司必须仔细评估这些条款，以确保其与财务战略和运营目标相一致。总之，长期应付票据是公司财务的重要组成部分，为企业提供了资金支持长期投资的手段，同时有效管理现金流。理解这一术语及其影响可以帮助利益相关者在评估公司的财务健康状况和战略方向时做出更明智的决策。随着企业继续应对复杂的金融环境，长期应付票据的作用将仍然是其融资策略的关键方面。通过明智地利用这些金融工具，公司可以为在竞争市场环境中实现可持续增长和成功奠定基础。