restricted cash

简明释义

限定用途的现金

英英释义

例句

1.To comply with regulations, the bank must maintain a certain level of restricted cash 受限现金 in reserve.

为了遵守法规，银行必须保持一定水平的受限现金 restricted cash作为准备金。

2.During the audit, the accountant identified a large amount of restricted cash 受限现金 designated for capital projects.

在审计过程中，会计师发现了一大笔用于资本项目的受限现金 restricted cash。

3.Investors should be aware of the restricted cash 受限现金 on the balance sheet, as it may affect liquidity.

投资者应注意资产负债表上的受限现金 restricted cash，因为这可能会影响流动性。

4.The company reported that its restricted cash 受限现金 is set aside for future legal settlements.

公司报告称，其受限现金 restricted cash已预留用于未来的法律和解。

5.The financial statements show that the restricted cash 受限现金 cannot be used for general operations.

财务报表显示，受限现金 restricted cash不能用于一般运营。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and analysis. One such term that often arises in financial statements is restricted cash, which refers to cash that is not available for immediate use due to certain restrictions. These restrictions can be imposed by regulations, contractual obligations, or specific business purposes. For instance, a company may set aside a portion of its cash reserves to comply with loan covenants or to fund future capital expenditures. This means that while the cash exists on the balance sheet, it cannot be utilized for day-to-day operations or other discretionary spending. The classification of restricted cash is important because it affects the liquidity position of a company. Investors and analysts need to distinguish between unrestricted cash, which is readily available for operational needs, and restricted cash, which is earmarked for specific purposes. For example, if a company has $1 million in total cash, but $300,000 is classified as restricted cash, the actual cash available for operations is only $700,000. This distinction can significantly impact financial ratios and assessments of a company's financial health.Moreover, the presence of restricted cash can indicate potential risks or opportunities for a business. On one hand, it might suggest that the company is adhering to regulatory requirements or is preparing for significant future expenses. On the other hand, excessive amounts of restricted cash could signal inefficiency in cash management or a lack of investment opportunities. Therefore, stakeholders must analyze the reasons behind the restrictions and assess whether they align with the overall strategic goals of the company.To illustrate the concept further, consider a construction company that receives an advance payment from a client for a large project. The contract stipulates that a portion of this payment must be held in a separate account until certain milestones are achieved. In this case, the funds in that account would be classified as restricted cash. The company cannot use these funds to pay for other projects or operational expenses until the contractual obligations are met. This situation highlights the importance of understanding the implications of restricted cash on cash flow and project management.In conclusion, restricted cash plays a vital role in financial reporting and analysis. It represents funds that are not freely available for general use, and understanding its implications is essential for stakeholders. By recognizing the nature of restricted cash, investors and managers can make more informed decisions regarding liquidity management, risk assessment, and strategic planning. As businesses navigate complex financial landscapes, maintaining clarity around terms like restricted cash ensures that all parties involved have a comprehensive understanding of the company's financial position and obligations.

在金融和会计的世界中，理解各种术语对于有效的管理和分析至关重要。其中一个常常出现在财务报表中的术语是受限现金，指的是由于某些限制而不能立即使用的现金。这些限制可能是由法规、合同义务或特定商业目的施加的。例如，一家公司可能会将一部分现金储备留出，以遵守贷款契约或为未来的资本支出提供资金。这意味着虽然现金存在于资产负债表上，但它不能用于日常运营或其他自由支出。受限现金的分类很重要，因为它影响公司的流动性状况。投资者和分析师需要区分不受限制的现金，这些现金可以随时用于运营需求，以及受限现金，这些现金被指定用于特定目的。例如，如果一家公司总共有100万美元现金，但其中30万美元被归类为受限现金，那么实际可用于运营的现金只有70万美元。这种区分可能会显著影响财务比率和对公司财务健康状况的评估。此外，受限现金的存在可能表明企业的潜在风险或机会。一方面，它可能表明公司遵循监管要求或正在为未来重大支出做准备。另一方面，过多的受限现金可能会暗示现金管理效率低下或缺乏投资机会。因此，利益相关者必须分析限制背后的原因，并评估它们是否与公司的整体战略目标一致。为了进一步说明这一概念，考虑一家建筑公司从客户那里获得的大型项目的预付款。合同规定，部分款项必须保留在单独账户中，直到达到某些里程碑。在这种情况下，该账户中的资金将被归类为受限现金。在满足合同义务之前，公司无法使用这些资金来支付其他项目或运营费用。这种情况突显了理解受限现金对现金流和项目管理影响的重要性。总之，受限现金在财务报告和分析中发挥着至关重要的作用。它代表着不可以自由用于一般用途的资金，理解其影响对利益相关者至关重要。通过认识到受限现金的性质，投资者和管理者可以在流动性管理、风险评估和战略规划方面做出更明智的决策。随着企业在复杂的金融环境中航行，保持对像受限现金这样的术语的清晰理解，确保所有相关方对公司的财务状况和义务有全面的理解。