interest payable reserve

简明释义

应付利息准备

英英释义

例句

1.It is crucial for businesses to maintain an adequate interest payable reserve for financial stability.

企业维持足够的应付利息准备金对于财务稳定至关重要。

2.The financial report highlighted a significant increase in the interest payable reserve due to rising interest rates.

财务报告强调，由于利率上升，应付利息准备金显著增加。

3.During the audit, the accountant reviewed the interest payable reserve to verify its accuracy.

在审计过程中，会计师检查了应付利息准备金以验证其准确性。

4.Investors often look at the interest payable reserve as an indicator of a company's liquidity.

投资者通常将应付利息准备金视为公司流动性的指标。

5.The company set aside an interest payable reserve to ensure they can meet their debt obligations next quarter.

公司设立了一个应付利息准备金，以确保他们能在下个季度满足债务义务。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and reporting. One such term is interest payable reserve, which plays a significant role in financial statements and cash flow management. The interest payable reserve refers to the amount of interest that a company has accrued but has not yet paid. This reserve is important because it reflects the company's obligations and helps in budgeting and planning for future cash outflows.When a company borrows money, whether through loans or bonds, it incurs interest expenses. These expenses are typically recorded in the financial statements as they accrue, even if the actual payment occurs at a later date. By establishing an interest payable reserve, the company can accurately represent its liabilities and ensure that it has sufficient funds to cover these obligations when they come due.For example, consider a company that has taken out a loan of $100,000 with an annual interest rate of 5%. If the company pays interest quarterly, it will accrue $1,250 every quarter. By the end of the year, the total interest payable would be $5,000. However, if the company only pays interest at the end of the year, it must create an interest payable reserve to account for the accrued interest throughout the year. This reserve ensures that the company’s balance sheet accurately reflects its liabilities and helps stakeholders understand the company’s financial health.The importance of the interest payable reserve extends beyond just accurate reporting. It also affects a company’s cash flow management. By recognizing accrued interest, companies can better plan their cash flow needs. They can set aside funds to meet these obligations, ensuring that they do not face liquidity issues when the interest payments come due. This proactive approach to managing interest payments can enhance a company’s credibility with lenders and investors, demonstrating sound financial practices.Moreover, the interest payable reserve can impact a company's tax liabilities. In many jurisdictions, interest expenses are tax-deductible. By maintaining an accurate reserve, companies can ensure they are deducting the correct amount of interest when filing taxes, thus optimizing their tax position. This highlights the interconnectedness of financial reporting, cash flow management, and tax planning.In conclusion, the concept of interest payable reserve is vital for any business engaged in borrowing. It not only aids in accurate financial reporting but also plays a critical role in cash flow management and tax planning. Understanding this term allows businesses to navigate their financial obligations effectively, ensuring they remain solvent and capable of meeting their commitments. As companies continue to operate in complex financial environments, mastering terms like interest payable reserve becomes essential for sustainable growth and financial stability.

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。一个这样的术语是应付利息准备金，它在财务报表和现金流管理中发挥着重要作用。应付利息准备金指的是公司已经产生但尚未支付的利息金额。这项准备金很重要，因为它反映了公司的义务，并有助于预算和规划未来的现金流出。当公司借款时，无论是通过贷款还是债券，它都会产生利息费用。这些费用通常在财务报表中记录为应计费用，即使实际支付发生在稍后的日期。通过建立应付利息准备金，公司可以准确地表示其负债，并确保在这些义务到期时有足够的资金来覆盖这些义务。例如，考虑一家贷款10万美元，年利率为5%的公司。如果公司按季度支付利息，每季度将应计1250美元。到年底，总应付利息将为5000美元。然而，如果公司仅在年底支付利息，则必须创建应付利息准备金以计算全年应计的利息。这项准备金确保公司的资产负债表准确反映其负债，并帮助利益相关者了解公司的财务状况。应付利息准备金的重要性不仅限于准确报告。它还影响公司的现金流管理。通过确认应计利息，公司可以更好地规划其现金流需求。它们可以预留资金以满足这些义务，确保在利息支付到期时不会面临流动性问题。这种主动管理利息支付的方法可以增强公司在贷方和投资者心中的信誉，展示良好的财务实践。此外，应付利息准备金还可能影响公司的税务负担。在许多司法管辖区，利息费用是可以抵税的。通过维持准确的准备金，公司可以确保在报税时扣除正确的利息金额，从而优化其税务状况。这突显了财务报告、现金流管理和税务规划之间的相互联系。总之，应付利息准备金的概念对任何从事借款的企业至关重要。它不仅有助于准确的财务报告，还在现金流管理和税务规划中发挥着关键作用。理解这一术语使企业能够有效地应对其财务义务，确保其保持偿付能力并能够履行其承诺。随着公司在复杂的金融环境中继续运营，掌握像应付利息准备金这样的术语对于可持续增长和财务稳定变得至关重要。