bonds payable

简明释义

应付债券

英英释义

Bonds payable refer to the long-term liabilities that a company owes to bondholders. These are debt securities that represent a loan made by investors to the issuer, which must be repaid at a specified future date along with interest.

应付债券是指公司对债券持有人的长期负债。这些是代表投资者向发行者提供的贷款的债务证券,必须在指定的未来日期连同利息偿还。

例句

1.The balance sheet lists bonds payable as a long-term liability.

资产负债表将应付债券列为长期负债。

2.Before issuing bonds payable, the company consulted with financial advisors.

在发行应付债券之前,公司咨询了财务顾问。

3.Investors are looking for a safe investment, so they often buy bonds payable from reputable firms.

投资者在寻找安全的投资,因此他们经常购买来自信誉良好的公司的应付债券

4.The annual report showed a significant increase in bonds payable compared to last year.

年度报告显示,与去年相比,应付债券有显著增加。

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

公司发行了新的应付债券以融资其扩展计划。

作文

In the world of finance and accounting, understanding various terms is crucial for effective communication and decision-making. One such term is bonds payable, which refers to the amount of money that a company owes to bondholders at a specific point in time. When a corporation needs to raise funds, it often issues bonds as a way to borrow money from investors. These bonds represent a loan made by the investor to the issuer, and in return, the issuer promises to pay back the principal amount along with interest over a specified period. This financial instrument is essential for businesses looking to expand, invest in new projects, or manage cash flow. The concept of bonds payable is significant because it affects a company's balance sheet and overall financial health. When a company issues bonds, it records the proceeds as a liability on its balance sheet, specifically under long-term liabilities. This liability reflects the company's obligation to repay the bondholders, usually within a timeframe ranging from a few years to several decades. The interest payments made on these bonds are considered an expense, reducing the company's net income. Therefore, managing bonds payable effectively is vital for maintaining a healthy financial position.Investors, on the other hand, view bonds payable as an opportunity to earn a fixed return on their investment. Bonds typically offer regular interest payments, known as coupon payments, which can provide a steady income stream. Additionally, bonds are generally considered less risky than stocks, making them an attractive option for conservative investors. However, it is important for investors to assess the creditworthiness of the issuer before investing in bonds. A company with high levels of bonds payable may face difficulties in meeting its debt obligations, leading to potential default.Furthermore, the market for bonds is influenced by various factors, including interest rates, economic conditions, and investor sentiment. When interest rates rise, existing bonds with lower interest rates become less attractive, leading to a decrease in their market value. Conversely, when rates fall, existing bonds become more valuable, as they offer higher returns compared to newly issued bonds. This dynamic illustrates the importance of monitoring bonds payable in relation to market conditions.In conclusion, bonds payable play a critical role in the financial landscape, impacting both companies and investors. For businesses, managing this liability is essential for sustaining operations and facilitating growth. For investors, understanding the implications of bonds payable can help in making informed investment decisions. As the economy evolves, so too will the strategies surrounding bonds payable, making it a vital area of study for anyone involved in finance or investment.

在金融和会计的世界中,理解各种术语对有效沟通和决策至关重要。其中一个术语是bonds payable,它指的是公司在特定时间点上欠债券持有人的金额。当一家公司需要筹集资金时,它通常会发行债券作为向投资者借款的一种方式。这些债券代表了投资者对发行人的贷款,作为回报,发行人承诺在指定期限内偿还本金以及利息。这种金融工具对于希望扩展、投资新项目或管理现金流的企业至关重要。bonds payable的概念非常重要,因为它影响公司的资产负债表和整体财务健康。当公司发行债券时,它将所得款项记录为其资产负债表上的负债,特别是在长期负债下。这一负债反映了公司对偿还债券持有人的义务,通常在几年的时间范围内到期。对这些债券的利息支付被视为费用,从而减少公司的净收入。因此,有效管理bonds payable对于保持健康的财务状况至关重要。另一方面,投资者将bonds payable视为赚取固定回报的机会。债券通常提供定期的利息支付,称为票息支付,这可以提供稳定的收入来源。此外,债券通常被认为比股票风险较小,因此对保守型投资者具有吸引力。然而,投资者在投资债券之前评估发行人的信用worthiness是很重要的。债务水平较高的公司可能面临偿还债务义务的困难,从而导致潜在的违约。此外,债券市场受到多种因素的影响,包括利率、经济状况和投资者情绪。当利率上升时,现有利率较低的债券变得不那么有吸引力,从而导致其市场价值下降。相反,当利率下降时,现有债券由于提供比新发行债券更高的回报而变得更有价值。这一动态说明了在市场条件下监控bonds payable的重要性。总之,bonds payable在金融领域中扮演着关键角色,影响着公司和投资者。对于企业来说,有效管理这一负债对于维持运营和促进增长至关重要。对于投资者来说,理解bonds payable的影响可以帮助做出明智的投资决策。随着经济的发展,围绕bonds payable的策略也将不断演变,使其成为任何参与金融或投资的人士必须研究的重要领域。

相关单词

payable

payable详解:怎么读、什么意思、用法