bonds payable

简明释义

特定履行法其他业务利润公司债券

英英释义

例句

1.The annual interest expense for the bonds payable is significant.

对于应付债券的年利息支出是相当可观的。

2.When analyzing the company's financial health, look closely at the bonds payable section.

在分析公司的财务健康状况时，仔细查看应付债券部分。

3.The repayment schedule for the bonds payable was outlined in the prospectus.

在招股说明书中列出了应付债券的还款计划。

4.Investors are concerned about the amount of bonds payable on the balance sheet.

投资者对资产负债表上应付债券的数量感到担忧。

5.The company issued new bonds payable to finance its expansion plans.

公司发行了新的应付债券以资助扩张计划。

作文

In the world of finance and accounting, understanding the terminology is crucial for effective communication and analysis. One such term that often comes up in financial statements is bonds payable, which refers to a liability that a company has incurred by issuing bonds to investors. When a company needs to raise capital, it may choose to issue bonds as a way to borrow money from the public or institutional investors. These bonds represent a promise to pay back the principal amount along with interest over a specified period of time. bonds payable are recorded on the balance sheet as long-term liabilities, indicating that the company has an obligation to repay this debt in the future.The process of issuing bonds involves several steps. First, the company determines how much money it needs to raise and the terms of the bond, including the interest rate, maturity date, and any other conditions. Once the bonds are issued, they are sold to investors who, in return, receive periodic interest payments, known as coupon payments, until the bond matures. At maturity, the company must repay the face value of the bond to the bondholders. This entire process highlights the significance of bonds payable in corporate finance.One of the key advantages of issuing bonds instead of taking out a bank loan is that bonds can often be issued at a lower interest rate, especially if the company has a strong credit rating. Additionally, issuing bonds does not dilute ownership, as would happen if the company issued new shares of stock. However, the obligation to make interest payments and repay the principal creates a financial burden that the company must manage carefully. Failure to meet these obligations can lead to default, which could severely damage the company's reputation and financial stability.Moreover, bonds payable can vary significantly in terms of their characteristics. For instance, some bonds may be secured by specific assets, while others are unsecured. There are also convertible bonds, which give bondholders the option to convert their bonds into a predetermined number of shares of the company's stock. Understanding these nuances is essential for investors who are considering purchasing bonds and for companies that are looking to optimize their capital structure.In summary, bonds payable play a vital role in financing for many companies. They allow organizations to obtain necessary funds while providing investors with a relatively secure investment option. As businesses continue to navigate the complexities of financial markets, the importance of understanding bonds payable and their implications cannot be overstated. By grasping the concept of bonds payable, both investors and company management can make more informed decisions that will ultimately contribute to the success and sustainability of the organization.

在金融和会计的世界中，理解术语对于有效沟通和分析至关重要。一个经常出现在财务报表中的术语是bonds payable，它指的是公司通过向投资者发行债券而产生的负债。当一家公司需要筹集资金时，它可能会选择发行债券作为从公众或机构投资者借款的一种方式。这些债券代表着对偿还本金以及在规定时间内支付利息的承诺。bonds payable在资产负债表上被记录为长期负债，表明公司有义务在未来偿还这笔债务。发行债券的过程包括几个步骤。首先，公司确定其需要筹集的资金金额和债券的条款，包括利率、到期日和其他条件。一旦债券发行，它们就会出售给投资者，作为回报，投资者会在债券到期前定期收到称为票息的利息支付。在到期时，公司必须向债券持有人偿还债券的面值。整个过程突显了bonds payable在企业融资中的重要性。发行债券而不是申请银行贷款的一个主要优势是，尤其是当公司信用评级较高时，债券通常可以以较低的利率发行。此外，发行债券不会稀释所有权，而如果公司发行新的股票则会发生这种情况。然而，定期支付利息和偿还本金的义务给公司带来了财务负担，必须仔细管理。未能履行这些义务可能导致违约，这可能严重损害公司的声誉和财务稳定性。此外，bonds payable在特性上可能有很大不同。例如，有些债券可能由特定资产担保，而其他债券则是无担保的。还有可转换债券，它给予债券持有人将其债券转换为公司股票的预定数量的选项。理解这些细微差别对于考虑购买债券的投资者以及希望优化资本结构的公司至关重要。总之，bonds payable在许多公司的融资中发挥着至关重要的作用。它们使组织能够获得必要的资金，同时为投资者提供相对安全的投资选择。随着企业继续应对金融市场的复杂性，理解bonds payable及其影响的重要性不容小觑。通过掌握bonds payable的概念，投资者和公司管理层可以做出更明智的决策，从而最终有助于组织的成功和可持续发展。