loan receivable

简明释义

应收贷款，应收放款

英英释义

例句

1.The bank reported an increase in loan receivable 贷款应收款 due to more customers taking out personal loans.

银行报告称，由于更多客户申请个人贷款，贷款应收款 贷款应收款有所增加。

2.In the balance sheet, loan receivable 贷款应收款 is listed as a current asset.

在资产负债表中，贷款应收款 贷款应收款被列为流动资产。

3.Our accountant noted that the loan receivable 贷款应收款 from last year has not yet been collected.

我们的会计指出，去年的贷款应收款 贷款应收款尚未收回。

4.To assess risk, we must evaluate our loan receivable 贷款应收款 aging reports.

为了评估风险，我们必须评估我们的贷款应收款 贷款应收款账龄报告。

5.The company decided to sell its loan receivable 贷款应收款 portfolio to improve cash flow.

公司决定出售其贷款应收款 贷款应收款投资组合以改善现金流。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and reporting. One such term that plays a significant role in the financial statements of a company is loan receivable. A loan receivable refers to an amount of money that a company has lent to another party, which is expected to be paid back over time, often with interest. This concept is essential for businesses that engage in lending activities, as it directly impacts their cash flow and overall financial health.When a company grants a loan, it records the amount as a loan receivable on its balance sheet. This entry signifies that the company has a right to receive that amount in the future. The accounting treatment of loan receivable involves recognizing it as an asset because it represents a future economic benefit. For instance, if Company A lends $100,000 to Company B, Company A will record this transaction by debiting the loan receivable account and crediting cash. This reflects the reduction in cash due to the loan disbursement and acknowledges the future inflow of cash when Company B repays the loan.Moreover, the management of loan receivable is vital for maintaining liquidity within a business. Companies must monitor their loan receivable accounts closely to ensure that borrowers are making timely payments. If a borrower defaults on the loan, the company may need to write off the loan receivable, which can significantly affect its financial position. Therefore, assessing the creditworthiness of potential borrowers before granting loans is essential to minimize the risk of default.Another important aspect of loan receivable is the interest income generated from these loans. When a company lends money, it typically charges interest, which serves as compensation for the risk taken by the lender. This interest income contributes to the company's revenue and can enhance profitability. For example, if Company A charges a 5% annual interest rate on the $100,000 loan, it can expect to earn $5,000 in interest income each year until the loan is repaid.Furthermore, the presentation of loan receivable in financial statements provides valuable insights to investors and stakeholders. A high amount of loan receivable may indicate that a company is actively engaged in lending activities, which can be a sign of growth. However, it can also raise concerns about potential risks associated with borrower defaults. Therefore, companies must provide detailed disclosures about their loan receivable policies and the quality of their loan portfolio in their financial reports.In conclusion, the term loan receivable encapsulates a fundamental concept in finance that affects both the balance sheet and the income statement of a company. Understanding how to manage and report loan receivable is essential for any business involved in lending. It not only influences cash flow but also impacts profitability and financial stability. As businesses continue to navigate the complexities of financial management, a clear grasp of terms like loan receivable will remain indispensable for achieving long-term success.

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。其中一个在公司财务报表中发挥重要作用的术语是贷款应收款。贷款应收款指的是公司借给另一方的金额，预计将在一段时间内偿还，通常伴随利息。这个概念对于从事放贷活动的企业来说至关重要，因为它直接影响到公司的现金流和整体财务健康。当公司发放贷款时，它会在资产负债表上将该金额记录为贷款应收款。这个条目表明公司有权在未来收到该金额。对贷款应收款的会计处理涉及将其确认为资产，因为它代表着未来的经济利益。例如，如果A公司向B公司借出100,000美元，A公司将通过借记贷款应收款账户和贷记现金来记录这笔交易。这反映了由于贷款支出而导致的现金减少，并承认了当B公司偿还贷款时现金的未来流入。此外，管理贷款应收款对于维持企业的流动性至关重要。公司必须密切监控其贷款应收款账户，以确保借款人按时付款。如果借款人违约，公司可能需要注销贷款应收款，这可能会显著影响其财务状况。因此，在授予贷款之前评估潜在借款人的信用worthiness是至关重要的，以最小化违约风险。贷款应收款的另一个重要方面是这些贷款所产生的利息收入。当公司借出资金时，通常会收取利息，作为对贷方承担风险的补偿。这笔利息收入将贡献于公司的收入并可以提高盈利能力。例如，如果A公司对100,000美元的贷款收取5%的年利率，它可以预期每年获得5,000美元的利息收入，直到贷款被偿还。此外，财务报表中贷款应收款的呈现为投资者和利益相关者提供了宝贵的见解。高额的贷款应收款可能表明公司积极参与放贷活动，这可能是增长的迹象。然而，这也可能引发对借款人违约风险的担忧。因此，公司必须在财务报告中提供有关其贷款应收款政策和贷款组合质量的详细披露。总之，贷款应收款这一术语概括了一个在财务中影响公司资产负债表和利润表的基本概念。理解如何管理和报告贷款应收款对于任何从事放贷的企业都是至关重要的。它不仅影响现金流，还影响盈利能力和财务稳定性。随着企业继续应对财务管理的复杂性，清楚掌握像贷款应收款这样的术语将始终是实现长期成功的必要条件。