note payable; bill payable

简明释义

应付票据

英英释义

例句

1.A note payable can be used as a short-term loan to cover operational expenses.

一张应付票据可以用作短期贷款，以覆盖运营费用。

2.After reviewing the financial statements, we found a bill payable that was due next month.

在审查财务报表后，我们发现下个月到期的一张应付账单。

3.When preparing for the audit, the accountant listed all notes payable in the liabilities section.

在准备审计时，会计师在负债部分列出了所有的应付票据。

4.The vendor sent a reminder about the outstanding bill payable that needs to be settled soon.

供应商发送了关于未付款项的提醒，提醒我们尽快结清这张应付账单。

5.The company issued a note payable to finance its new equipment purchase.

公司发行了一张应付票据来为新设备的购买提供资金。

作文

In the world of finance and accounting, understanding various terms is crucial for both individuals and businesses. One such term that often arises in financial discussions is note payable, which refers to a written promise made by a borrower to pay a specified amount of money to a lender at a predetermined future date. This financial instrument usually includes details such as the interest rate, maturity date, and payment schedule. On the other hand, bill payable denotes an obligation to pay a specific amount of money for goods or services received, typically documented through an invoice. While both terms involve the concept of debt, they serve different purposes in financial transactions.When a company takes out a loan, it often signs a note payable. This document serves as legal evidence of the debt and outlines the terms under which the loan must be repaid. For instance, if a business borrows $10,000 from a bank with a 5% interest rate to be paid back in two years, the bank will issue a note payable that stipulates these conditions. The company must then ensure that it adheres to the repayment schedule to avoid defaulting on the loan.Conversely, a bill payable usually involves short-term obligations. For example, when a company receives supplies from a vendor, it may receive a bill payable indicating the amount owed for those goods. This bill must be settled within a specific timeframe, often ranging from 30 to 90 days. It is essential for businesses to manage their bills payable effectively to maintain good relationships with suppliers and ensure smooth operations.The distinction between note payable and bill payable can have significant implications for a company’s financial health. A company with a high amount of note payables may indicate that it relies heavily on borrowed funds, which could pose risks if not managed properly. On the flip side, a manageable level of bills payable suggests that the company is effectively managing its cash flow and obligations to suppliers.Furthermore, both note payable and bill payable impact a company's balance sheet. Notes payable are recorded as liabilities, representing long-term debts, while bills payable are typically classified as current liabilities due to their shorter repayment periods. This classification affects how analysts evaluate a company's liquidity and overall financial stability.In conclusion, understanding the terms note payable and bill payable is essential for anyone involved in finance or business management. These concepts not only help individuals and organizations track their financial obligations but also influence strategic decision-making. By distinguishing between these two types of financial commitments, businesses can better manage their resources and maintain healthy financial practices. Ultimately, mastering these terms contributes to a more profound comprehension of financial statements and the overall fiscal health of an entity.

在金融和会计的世界中，理解各种术语对个人和企业来说至关重要。一个经常出现在财务讨论中的术语是应付票据，它指的是借款人向贷方支付特定金额的书面承诺，通常在预定的未来日期到期。这种金融工具通常包括利率、到期日和还款计划等细节。另一方面，应付账款表示为已收到的商品或服务支付特定金额的义务，通常通过发票记录。虽然这两个术语都涉及债务的概念，但它们在金融交易中起着不同的作用。当一家公司贷款时，它通常会签署一份应付票据。该文件作为债务的法律证据，并概述了贷款必须偿还的条款。例如，如果一家公司从银行借款10,000美元，利率为5%，两年内偿还，银行将发行一份应付票据，规定这些条件。然后，公司必须确保遵守还款计划，以避免违约。相反，应付账款通常涉及短期义务。例如，当一家公司从供应商处收到货物时，可能会收到一张应付账款，指明所欠金额。此账单必须在特定时间范围内结清，通常为30到90天。企业有效管理其应付账款对于维护与供应商的良好关系以及确保顺利运营至关重要。应付票据和应付账款之间的区别可能对公司的财务健康产生重大影响。拥有大量应付票据的公司可能表明它过度依赖借款，这在未妥善管理的情况下可能带来风险。相反，适度水平的应付账款则表明公司有效管理现金流和对供应商的义务。此外，应付票据和应付账款都会影响公司的资产负债表。应付票据被记录为负债，代表长期债务，而应付账款通常被归类为流动负债，因为其还款期限较短。这一分类影响分析师评估公司的流动性和整体财务稳定性。总之，理解应付票据和应付账款这两个术语对于任何参与财务或企业管理的人来说都是必不可少的。这些概念不仅帮助个人和组织跟踪其财务义务，还影响战略决策。通过区分这两种类型的财务承诺，企业可以更好地管理资源并保持健康的财务实践。最终，掌握这些术语有助于更深入地理解财务报表以及实体的整体财务健康状况。