unextinguished discount of funded debt

简明释义

未偿清长期债款的折扣

英英释义

例句

1.Management discussed strategies to address the unextinguished discount of funded debt during the quarterly meeting.

管理层在季度会议上讨论了应对未消除的融资债务折扣的策略。

2.Investors should be aware of the unextinguished discount of funded debt when evaluating the company's long-term viability.

投资者在评估公司的长期生存能力时，应注意未消除的融资债务折扣。

3.The unextinguished discount of funded debt can affect the overall financial health of an organization.

这未消除的融资债务折扣可能影响组织的整体财务健康。

4.The company's financial report highlighted the unextinguished discount of funded debt, indicating a potential risk for investors.

公司的财务报告突出了未消除的融资债务折扣，这表明对投资者来说存在潜在风险。

5.During the audit, the accountant noted the unextinguished discount of funded debt as a significant item on the balance sheet.

在审计过程中，会计师注意到资产负债表上的一个重要项目是未消除的融资债务折扣。

作文

Understanding financial terms can often seem daunting, especially when they involve complex concepts such as debt and discounts. One such term is the unextinguished discount of funded debt, which refers to the portion of a funded debt that has not yet been amortized or written off. This concept is particularly important for investors and financial analysts who need to evaluate the overall financial health of an organization. In this essay, we will explore what the unextinguished discount of funded debt means, its implications for financial reporting, and how it affects investment decisions.To begin with, let us break down the components of the term. 'Funded debt' refers to long-term debt that a company has incurred, typically through bonds or loans that are due beyond one year. It represents a significant liability on the balance sheet and plays a crucial role in determining a company's leverage and risk profile. On the other hand, a 'discount' in this context indicates that the debt was issued for less than its face value. This can occur for various reasons, such as market conditions or the creditworthiness of the issuer.The unextinguished discount of funded debt specifically pertains to the remaining amount of this discount that has not been amortized. Amortization is the process of gradually writing off the initial cost of an asset or liability over a specified period. When a company issues bonds at a discount, it must account for this discount in its financial statements. The discount is amortized over the life of the bond, which affects both the interest expense reported in the income statement and the carrying value of the debt on the balance sheet.The significance of the unextinguished discount of funded debt lies in its impact on financial analysis. For investors, understanding how much of the discount remains unamortized provides insight into the company's future interest obligations and cash flow requirements. A high unextinguished discount may indicate that the company has substantial future expenses related to interest payments, which could affect its ability to invest in growth opportunities or pay dividends.Moreover, the unextinguished discount of funded debt also plays a role in credit ratings. Credit rating agencies assess the financial stability of companies by examining their debt levels, including any discounts that have not been amortized. A large unextinguished discount may raise red flags about a company's financial health, potentially leading to lower credit ratings and higher borrowing costs.In conclusion, the term unextinguished discount of funded debt encapsulates an essential aspect of corporate finance that has significant implications for financial reporting and investment decisions. By understanding this concept, investors and analysts can better evaluate a company's financial position and make informed decisions. As the financial landscape continues to evolve, grasping such terminologies becomes imperative for anyone looking to navigate the complexities of finance effectively.

理解金融术语往往让人感到艰难，特别是当它们涉及诸如债务和折扣等复杂概念时。其中一个术语是未消灭的融资债务折扣，指的是尚未摊销或注销的融资债务部分。这个概念对投资者和金融分析师尤其重要，因为他们需要评估一个组织的整体财务健康状况。在这篇文章中，我们将探讨未消灭的融资债务折扣的含义，它对财务报告的影响，以及它如何影响投资决策。首先，让我们分解一下这个术语的组成部分。“融资债务”指的是公司所承担的长期债务，通常通过到期超过一年的债券或贷款进行融资。它在资产负债表上代表着重要的负债，并在确定公司的杠杆率和风险特征方面起着关键作用。另一方面，“折扣”在此语境中表示债务以低于面值的价格发行。这可能由于各种原因发生，例如市场条件或发行人的信用状况。未消灭的融资债务折扣特指尚未摊销的这一折扣的剩余金额。当公司以折扣发行债券时，必须在其财务报表中对这一折扣进行会计处理。该折扣在债券的存续期间内进行摊销，这影响了损益表中报告的利息费用以及资产负债表上债务的账面价值。未消灭的融资债务折扣的重要性在于它对财务分析的影响。对于投资者来说，了解还有多少折扣未被摊销可以提供关于公司的未来利息义务和现金流需求的洞察。高额的未消灭折扣可能表明公司在未来有大量与利息支付相关的支出，这可能影响其投资增长机会或支付股息的能力。此外，未消灭的融资债务折扣在信用评级中也起着作用。信用评级机构通过检查公司的债务水平，包括任何尚未摊销的折扣，来评估公司的财务稳定性。较大的未消灭折扣可能会对公司的财务健康状况发出警告，可能导致信用评级下降和借款成本上升。总之，术语未消灭的融资债务折扣概括了企业财务的一个重要方面，对财务报告和投资决策具有重大影响。通过理解这一概念，投资者和分析师可以更好地评估公司的财务状况并做出明智的决策。随着金融环境的不断演变，掌握这些术语对任何希望有效应对金融复杂性的人来说都是必要的。