note payable

简明释义

应付票款

英英释义

例句

1.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。

2.A note payable is typically due within a year, making it a short-term liability.

一张应付票据通常在一年内到期，因此它是一项短期负债。

3.The firm renegotiated the terms of its note payable to lower the interest rate.

该公司重新谈判了其应付票据的条款，以降低利率。

4.When the business takes out a loan, it often signs a note payable as part of the agreement.

当企业申请贷款时，通常会签署一份应付票据作为协议的一部分。

5.The accountant recorded the note payable in the liabilities section of the balance sheet.

会计在资产负债表的负债部分记录了这张应付票据。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and reporting. One such term that often comes up in financial statements is note payable. A note payable is a written promise to pay a specific amount of money at a future date, typically with interest. This financial instrument is commonly used by businesses to secure short-term financing, allowing them to manage their cash flow more effectively. When a company needs immediate cash but does not want to dip into its reserves or take out a traditional loan, it may issue a note payable. This note outlines the amount borrowed, the interest rate, and the repayment schedule. For example, if a company borrows $10,000 from a bank, it may sign a note payable agreeing to pay back the loan plus interest over a period of time, say two years. This agreement not only provides the company with the necessary funds but also establishes a clear obligation to repay the debt.From an accounting perspective, note payable appears on the balance sheet as a liability. It is important for businesses to keep track of their note payables because they represent future cash outflows. Failing to manage these obligations can lead to financial difficulties, especially if the company encounters unexpected expenses or downturns in revenue.Moreover, note payables can vary in terms of their structure. Some may be secured by collateral, meaning that the lender has a claim on specific assets if the borrower fails to repay the loan. Others may be unsecured, which usually means they carry a higher interest rate due to the increased risk to the lender. Understanding these nuances is vital for both borrowers and lenders to ensure that the terms of the note payable are favorable and manageable.In addition to their role in financing, notes payable can also impact a company's credit rating. Timely repayments can enhance a company’s creditworthiness, making it easier to obtain future financing. Conversely, late payments or defaults can severely damage a company’s reputation and its ability to borrow in the future. Therefore, businesses must prioritize their note payables and maintain open communication with lenders to negotiate terms if they encounter difficulties.In conclusion, a note payable is an essential financial tool for businesses seeking to manage their cash flow and secure funding. By understanding the implications of notes payable, companies can make informed decisions that contribute to their financial health. Whether it’s through careful planning of repayment schedules or maintaining good relationships with lenders, managing notes payable effectively is crucial for any business aiming for long-term success.

在金融和会计的世界中，理解各种术语对于有效管理和报告至关重要。一个经常出现在财务报表中的术语是应付票据。应付票据是一种书面承诺，在未来某个日期支付特定金额的钱，通常还包括利息。这种金融工具通常被企业用来获得短期融资，使它们能够更有效地管理现金流。当一家公司需要立即现金，但又不想动用储备或申请传统贷款时，它可能会发行应付票据。这张票据概述了借款金额、利率和还款计划。例如，如果一家公司从银行借款10,000美元，它可能会签署一份应付票据，同意在两年内偿还贷款及其利息。这项协议不仅为公司提供了必要的资金，还建立了清晰的偿还债务的义务。从会计的角度来看，应付票据作为负债出现在资产负债表上。企业必须跟踪其应付票据，因为它们代表未来的现金流出。不管理这些义务可能导致财务困难，特别是在公司遇到意外支出或收入下降的情况下。此外，应付票据的结构可能有所不同。有些可能是有担保的，这意味着如果借款人未能偿还贷款，贷方对特定资产拥有索赔权。其他可能是无担保的，这通常意味着由于贷方面临的风险增加，利率较高。理解这些细微差别对借款人和贷方都是至关重要的，以确保应付票据的条款是有利和可管理的。除了融资的作用外，应付票据还可能影响公司的信用评级。及时还款可以增强公司的信用worthiness，使其更容易获得未来的融资。相反，逾期付款或违约可能严重损害公司的声誉及其未来的借款能力。因此，企业必须优先处理其应付票据，并与贷方保持开放的沟通，以便在遇到困难时协商条款。总之，应付票据是企业寻求管理现金流和获得融资的重要金融工具。通过理解应付票据的影响，公司可以做出有助于其财务健康的明智决策。无论是通过仔细规划还款计划还是维持良好的贷方关系，有效管理应付票据对任何追求长期成功的企业而言都是至关重要的。