bond interest expense

简明释义

债券利息费用，债券利息支出

英英释义

例句

1.The company reported a significant increase in its bond interest expense 债券利息费用 due to the new bonds issued last year.

由于去年发行的新债券，公司报告了其债券利息费用的显著增加。

2.In the quarterly report, the bond interest expense 债券利息费用 was highlighted as a major cost factor.

在季度报告中，债券利息费用被强调为主要成本因素。

3.The bond interest expense 债券利息费用 is typically tax-deductible, which can provide some relief to companies.

债券利息费用通常是可抵税的，这可以为公司提供一些缓解。

4.A rise in interest rates can lead to higher bond interest expense 债券利息费用 for businesses.

利率上升可能导致企业的债券利息费用增加。

5.Investors need to consider the bond interest expense 债券利息费用 when evaluating the financial health of a corporation.

投资者在评估公司的财务健康时，需要考虑债券利息费用。

作文

In the world of finance and investment, understanding various terms is crucial for making informed decisions. One such term that often arises in discussions about corporate finance and accounting is bond interest expense. This phrase refers to the cost incurred by a company when it issues bonds to raise capital. When a company opts to finance its operations or projects through bonds, it essentially borrows money from investors with the promise to pay back the principal amount along with interest at specified intervals. The bond interest expense is the actual cost of servicing this debt, which can significantly impact a company's financial statements and overall profitability.To delve deeper into the concept, it is important to recognize how bond interest expense is calculated. When a bond is issued, it typically has a stated interest rate, also known as the coupon rate. This rate determines how much interest the company will pay to bondholders periodically, usually semi-annually or annually. For instance, if a company issues a $1 million bond with a 5% coupon rate, it will incur a bond interest expense of $50,000 each year until the bond matures. This expense is recorded on the company's income statement, reducing its net income and affecting its tax liabilities.Moreover, the timing of recognizing bond interest expense is essential for accurate financial reporting. Companies must adhere to the accrual accounting principle, which dictates that expenses should be recognized when they are incurred, not necessarily when they are paid. Therefore, even if a company pays interest every six months, it must record the bond interest expense in the periods that correspond to the time those expenses were incurred. This practice ensures that the company's financial statements reflect a true and fair view of its financial performance over a given period.Another critical aspect of bond interest expense is its impact on a company's cash flow. While the expense itself is an accounting entry, it translates into actual cash outflows when the interest payments are made. Companies must manage their cash flows carefully to ensure they have sufficient liquidity to meet these obligations. A high level of bond interest expense relative to earnings can indicate potential financial distress, as it may suggest that a company is over-leveraged and struggling to meet its debt obligations.Furthermore, investors and analysts often scrutinize bond interest expense as part of their evaluation of a company's financial health. They may look at metrics such as the interest coverage ratio, which measures a company's ability to pay interest on its outstanding debt. A higher ratio indicates better financial stability, while a lower ratio could raise red flags regarding the company's ability to sustain its debt load.In conclusion, the term bond interest expense encapsulates a vital component of corporate finance that reflects the cost of borrowing through bonds. Understanding this concept is essential for both company management and investors alike. It influences financial statements, cash flow management, and overall assessments of a company's financial health. By grasping the nuances of bond interest expense, stakeholders can make more informed decisions and navigate the complexities of financial markets effectively.

在金融和投资的世界中，理解各种术语对于做出明智的决策至关重要。其中一个常常出现在关于公司财务和会计讨论中的术语是债券利息费用。这个短语指的是公司在发行债券以筹集资本时所产生的成本。当一家公司选择通过债券来融资其运营或项目时，它实际上是向投资者借款，并承诺在特定的时间间隔内偿还本金以及利息。债券利息费用是服务这一债务的实际成本，这可能会显著影响公司的财务报表和整体盈利能力。要深入了解这一概念，重要的是要认识到债券利息费用的计算方式。当债券被发行时，通常会有一个规定的利率，也称为票面利率。这个利率决定了公司将定期（通常是每半年或每年）支付给债券持有人的利息。例如，如果一家公司发行了一张100万美元的债券，票面利率为5%，那么它每年将产生5万美元的债券利息费用，直到债券到期。这项费用在公司的损益表上记录，减少了公司的净收入并影响了其税务负担。此外，确认债券利息费用的时间对于准确的财务报告至关重要。公司必须遵循权责发生制原则，该原则规定费用应在发生时确认，而不一定是在支付时。因此，即使一家公司每六个月支付一次利息，它也必须在与这些费用发生的时间相对应的期间内记录债券利息费用。这一做法确保公司的财务报表真实公正地反映了其在特定期间的财务表现。债券利息费用的另一个关键方面是其对公司现金流的影响。虽然费用本身是一个会计条目，但在支付利息时转化为实际的现金流出。公司必须仔细管理其现金流，以确保它们有足够的流动性来满足这些义务。相对于收益而言，高水平的债券利息费用可能表明潜在的财务危机，因为这可能意味着公司负债过高，难以履行其债务义务。此外，投资者和分析师通常会审查债券利息费用，作为评估公司财务健康状况的一部分。他们可能会关注一些指标，例如利息保障倍数，这衡量公司支付其未偿债务利息的能力。较高的比率表示更好的财务稳定性，而较低的比率可能会引发有关公司维持其债务负担能力的警示。总之，术语债券利息费用概括了公司财务的重要组成部分，反映了通过债券融资的成本。理解这一概念对于公司管理层和投资者来说都是至关重要的。它影响财务报表、现金流管理和对公司财务健康状况的整体评估。通过掌握债券利息费用的细微差别，利益相关者可以做出更明智的决策，有效地应对金融市场的复杂性。