deferred debt items

简明释义

债务项目滚存

英英释义

例句

1.During the audit, the accountant found discrepancies in the deferred debt items listed on the balance sheet.

在审计过程中，会计发现资产负债表上列出的递延债务项目存在差异。

2.Investors should pay close attention to deferred debt items as they can impact the company's cash flow.

投资者应密切关注递延债务项目，因为它们可能影响公司的现金流。

3.Management decided to restructure some deferred debt items to improve liquidity.

管理层决定重组一些递延债务项目以改善流动性。

4.The company reported several deferred debt items in its financial statement, indicating obligations that will be settled in the future.

公司在财务报表中报告了几个递延债务项目，这表明将来会结清的义务。

5.The deferred debt items were categorized under long-term liabilities on the financial report.

在财务报告中，递延债务项目被归类为长期负债。

作文

In the world of finance and accounting, understanding various terminologies is crucial for both professionals and students. One such term that often comes up in financial statements and discussions is deferred debt items. These are financial obligations that a company has incurred but has not yet paid. They represent future payments that the company is legally obligated to make, which can include loans, bonds, or other forms of debt that have been postponed to a later date. The concept of deferred debt items is important because it reflects the company's financial health and its ability to manage its obligations effectively.When analyzing a company's balance sheet, deferred debt items are typically listed under liabilities. This categorization indicates that while the company has not yet settled these debts, they are still recognized as part of the overall financial picture. For example, if a company takes out a loan with a repayment schedule that extends over several years, the outstanding amount that has yet to be paid would be classified as deferred debt items. This classification helps investors and stakeholders understand the timing of cash flows and potential future liabilities.Deferred debt items can arise from various transactions, including long-term loans, convertible bonds, or lease obligations. Each of these items has different implications for a company's liquidity and financial strategy. For instance, a company that relies heavily on deferred debt items may face challenges in meeting its short-term financial obligations, especially if its cash flow is inconsistent. Therefore, it's essential for management to monitor these items closely and develop strategies to address them.Moreover, the treatment of deferred debt items can vary based on the accounting standards adopted by a company. Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) may have different guidelines on how to report these debts. Understanding these differences is vital for analysts who compare companies across different jurisdictions.Investors often look at the ratio of deferred debt items to total assets or equity as a measure of financial risk. A high ratio may indicate that a company is over-leveraged, which could pose a risk if the company faces economic downturns or cash flow issues. Conversely, a manageable level of deferred debt can signify that a company is strategically using leverage to fuel growth without compromising its financial stability.In conclusion, deferred debt items play a significant role in financial reporting and analysis. They provide insight into a company's future obligations and overall financial health. By understanding what these items represent and how they are managed, stakeholders can make informed decisions regarding their investments and strategies. It is crucial for both current and prospective investors to pay attention to these items when assessing a company's financial statements, as they can significantly impact the company's liquidity and operational flexibility. As the financial landscape continues to evolve, so too will the importance of understanding and managing deferred debt items effectively.

在金融和会计的世界中，理解各种术语对专业人士和学生都至关重要。其中一个经常出现在财务报表和讨论中的术语是递延债务项目。这些是公司已经产生但尚未支付的财务义务。它们代表公司法律上有义务在未来进行的付款，包括贷款、债券或其他形式的债务，这些债务已被推迟到以后的日期。递延债务项目的概念很重要，因为它反映了公司的财务健康状况以及其有效管理义务的能力。在分析公司的资产负债表时，递延债务项目通常列在负债下。这种分类表明，虽然公司尚未解决这些债务，但它们仍然被视为整体财务状况的一部分。例如，如果一家公司获得一笔贷款，其还款计划延续数年，则尚未支付的未偿还金额将被分类为递延债务项目。这种分类帮助投资者和利益相关者理解现金流的时间安排和潜在的未来负债。递延债务项目可以由各种交易产生，包括长期贷款、可转换债券或租赁义务。每项这些项目对公司的流动性和财务战略有不同的影响。例如，一家严重依赖递延债务项目的公司可能面临满足短期财务义务的挑战，尤其是在其现金流不稳定的情况下。因此，管理层必须密切监控这些项目并制定应对策略。此外，递延债务项目的处理可能会根据公司采用的会计标准而有所不同。一般公认会计原则（GAAP）和国际财务报告准则（IFRS）可能对如何报告这些债务有不同的指导方针。了解这些差异对于比较不同法域内的公司分析师至关重要。投资者通常关注递延债务项目与总资产或股本的比率，作为财务风险的衡量标准。高比例可能表明公司过度杠杆，这在公司面临经济下滑或现金流问题时可能构成风险。相反，适度的递延债务水平可以表明公司正在战略性地利用杠杆推动增长，而不会危及其财务稳定性。总之，递延债务项目在财务报告和分析中发挥着重要作用。它们提供了对公司未来义务和整体财务健康状况的洞察。通过理解这些项目所代表的内容以及它们是如何管理的，利益相关者可以做出明智的投资和战略决策。当前和潜在的投资者在评估公司财务报表时，关注这些项目是至关重要的，因为它们可能会对公司的流动性和运营灵活性产生重大影响。随着金融环境的不断发展，理解和有效管理递延债务项目的重要性也将不断增加。