accrued bond interest receivable

简明释义

应计未收债券利息

英英释义

例句

1.When preparing tax returns, it is important to account for accrued bond interest receivable as part of your taxable income.

在准备报税时，将应收的债券利息作为应纳税收入的一部分进行核算是很重要的。

2.Investors should monitor their accrued bond interest receivable to ensure they are aware of all income generated from their investments.

投资者应监控他们的应收的债券利息，以确保他们了解所有来自投资的收入。

3.The financial statement included a note about the accrued bond interest receivable that would be collected in the next quarter.

财务报表中包含了一条关于将在下个季度收取的应收的债券利息的说明。

4.At the end of the fiscal year, the accountant recorded the accrued bond interest receivable to reflect the interest earned but not yet received.

在财政年度结束时，会计记录了应收的债券利息以反映已赚取但尚未收到的利息。

5.The company reported an increase in accrued bond interest receivable due to the new bonds issued during the year.

由于在年度内发行的新债券，公司报告了应收的债券利息的增加。

作文

Understanding financial terminology is crucial for anyone involved in investment or finance. One such term that often arises in discussions about bonds is accrued bond interest receivable. This term refers to the interest that has been earned on a bond but has not yet been paid to the bondholder. To grasp the significance of this concept, it is essential to break it down into its components. First, let’s consider what a bond is. A bond is essentially a loan made by an investor to a borrower, typically a corporation or government. In return for the loan, the borrower agrees to pay interest at a specified rate over a designated period. The interest payments are usually made at regular intervals, such as annually or semi-annually.Now, the term accrued bond interest receivable comes into play when we consider the timing of these interest payments. Suppose you own a bond that pays interest every six months. If you sell this bond halfway through the interest period, you will have earned some interest for the time you held the bond, even though the payment has not yet been made. This unpaid interest is what we refer to as accrued bond interest receivable (应收未付债券利息).For investors, understanding accrued bond interest receivable is vital because it impacts both the valuation of the bond and the overall return on investment. When buying or selling bonds, the price may be adjusted to reflect the accrued interest. For example, if you purchase a bond shortly before an interest payment date, you will likely pay a higher price that includes the accrued bond interest receivable. Conversely, if you sell a bond before the interest payment date, the buyer will compensate you for the interest you have earned but not yet received.Furthermore, from an accounting perspective, accrued bond interest receivable is recorded as an asset on the balance sheet of the bondholder. It represents money that is expected to be received in the future, thus providing a clearer picture of the financial position of the investor. This accounting treatment ensures that the financial statements accurately reflect the income earned during a specific period, even if the cash has not yet been received.In conclusion, the term accrued bond interest receivable encapsulates a vital aspect of bond investing and financial reporting. Understanding this concept allows investors to make informed decisions about buying and selling bonds and helps maintain accurate financial records. As the world of finance continues to evolve, mastering terms like accrued bond interest receivable ensures that investors can navigate the complexities of the bond market with confidence.

理解金融术语对于任何参与投资或金融的人来说都是至关重要的。在关于债券的讨论中，常常会出现一个术语，即应收未付债券利息。这个术语指的是已经获得但尚未支付给债券持有人的债券利息。要掌握这个概念的重要性，有必要将其分解为几个组成部分。首先，让我们考虑什么是债券。债券本质上是投资者向借款人（通常是公司或政府）发放的一笔贷款。作为贷款的回报，借款人同意在指定的期限内以特定的利率支付利息。这些利息支付通常是在规律的时间间隔内进行，例如每年或每半年一次。现在，当我们考虑这些利息支付的时间时，术语应收未付债券利息就显得尤为重要。假设你拥有一只每六个月支付一次利息的债券。如果你在利息支付期中途出售这只债券，你会发现自己在持有债券期间已经赚取了一些利息，尽管这笔利息尚未支付。这笔未支付的利息就是我们所称的应收未付债券利息（accrued bond interest receivable）。对于投资者来说，理解应收未付债券利息至关重要，因为它影响债券的估值和整体投资回报。在买卖债券时，价格可能会根据应计利息进行调整。例如，如果你在利息支付日前不久购买一只债券，你可能会支付更高的价格，其中包括应收未付债券利息。相反，如果你在利息支付日前出售债券，买方会补偿你未收到的利息。此外，从会计的角度来看，应收未付债券利息被记录为债券持有者资产负债表上的一项资产。它代表着未来预计将收到的资金，从而提供了更清晰的投资者财务状况。这种会计处理确保财务报表准确反映特定期间内所赚取的收入，即使现金尚未收到。总之，术语应收未付债券利息涵盖了债券投资和财务报告的重要方面。理解这一概念使投资者能够就买卖债券做出明智的决策，并帮助保持准确的财务记录。随着金融世界的不断发展，掌握像应收未付债券利息这样的术语确保投资者能够自信地应对债券市场的复杂性。