capital stock subscriptions receivable

简明释义

应收已认购股本

英英释义

例句

1.Investors are required to pay the capital stock subscriptions receivable within 30 days to finalize their shares.

投资者需在30天内支付资本股票认购应收款以完成股份交易。

2.The board of directors decided to write off the capital stock subscriptions receivable that had been outstanding for over a year.

董事会决定注销超过一年未收回的资本股票认购应收款。

3.The financial report highlighted that the capital stock subscriptions receivable had increased due to a recent fundraising campaign.

财务报告强调，由于最近的筹款活动，资本股票认购应收款有所增加。

4.During the audit, the accountant noted that the capital stock subscriptions receivable were not properly recorded in the financial statements.

在审计过程中，会计注意到资本股票认购应收款在财务报表中未被正确记录。

5.The company reported a significant increase in capital stock subscriptions receivable as investors showed strong interest in the new equity offering.

公司报告称，投资者对新股权发行表现出强烈兴趣，导致资本股票认购应收款显著增加。

作文

In the world of finance and accounting, understanding various terminologies is crucial for both professionals and students. One such term that often appears in financial statements and discussions is capital stock subscriptions receivable. This phrase refers to the amounts that a company expects to receive from shareholders who have agreed to purchase shares of its stock but have not yet paid for them. Essentially, it represents a promise made by investors to contribute capital to the company in exchange for equity ownership. Capital stock subscriptions receivable is classified as an asset on the balance sheet, as it indicates future cash inflows that the company anticipates receiving once the shareholders fulfill their payment obligations.The concept of capital stock subscriptions receivable is particularly important during times when a company is raising funds through the issuance of new shares. When a corporation decides to expand its operations or invest in new projects, it may opt to sell additional shares to raise the necessary capital. Investors who express interest in purchasing these shares typically sign subscription agreements, which outline the terms of the investment, including the price per share and the total number of shares they intend to buy. Until the payment is received, the amount due from these investors is recorded as capital stock subscriptions receivable.From an accounting perspective, managing capital stock subscriptions receivable is vital for maintaining accurate financial records. Companies must ensure that they track these receivables diligently, as they represent potential revenue that can significantly impact cash flow. Failure to collect these amounts in a timely manner can lead to liquidity issues, hindering the company's ability to operate effectively. Additionally, companies need to assess the creditworthiness of their subscribers to minimize the risk of defaults.Moreover, the treatment of capital stock subscriptions receivable can vary based on local regulations and accounting standards. For instance, under Generally Accepted Accounting Principles (GAAP) in the United States, these receivables must be disclosed in the financial statements, providing transparency to investors and stakeholders about the company’s financial health. This disclosure helps build trust with current and potential investors, as it reflects the company’s commitment to financial accountability.In conclusion, the term capital stock subscriptions receivable encapsulates a significant aspect of corporate finance. It highlights the relationship between a company and its shareholders, emphasizing the importance of capital contributions in facilitating growth and expansion. Understanding this term not only aids in comprehending financial statements but also enhances one’s overall grasp of how businesses operate within the financial landscape. As companies continue to seek innovative ways to fund their ventures, the role of capital stock subscriptions receivable will undoubtedly remain a critical element of financial management and reporting. Therefore, both aspiring accountants and seasoned professionals should prioritize familiarizing themselves with this term and its implications in the broader context of corporate finance.

在金融和会计的世界中，理解各种术语对专业人士和学生都至关重要。其中一个经常出现在财务报表和讨论中的术语是资本股票认购应收款。这个短语指的是公司预期从已同意购买其股票的股东那里收到的款项，但尚未支付。它本质上代表了投资者向公司承诺提供资本以换取股权所有权的承诺。资本股票认购应收款被归类为资产，因为它表示公司预计在股东履行付款义务后将获得的未来现金流入。资本股票认购应收款的概念在公司通过发行新股筹集资金时尤为重要。当一家公司决定扩展其业务或投资新项目时，它可能选择出售额外的股票来筹集必要的资本。表示有兴趣购买这些股票的投资者通常会签署认购协议，其中概述了投资条款，包括每股价格和他们打算购买的总股数。在收到付款之前，这些投资者应付的金额会被记录为资本股票认购应收款。从会计的角度来看，管理资本股票认购应收款对于保持准确的财务记录至关重要。公司必须确保认真跟踪这些应收款，因为它们代表着可能影响现金流的重要收入。如果未能及时收回这些款项，可能会导致流动性问题，从而妨碍公司的有效运营。此外，公司需要评估认购者的信用worthiness，以最小化违约风险。此外，资本股票认购应收款的处理可能会根据当地法规和会计标准有所不同。例如，根据美国的一般公认会计原则（GAAP），这些应收款必须在财务报表中披露，为投资者和利益相关者提供有关公司财务健康状况的透明度。这种披露有助于与当前和潜在投资者建立信任，因为它反映了公司对财务问责制的承诺。总之，资本股票认购应收款这一术语概括了公司财务的重要方面。它突显了公司与股东之间的关系，强调了资本贡献在促进增长和扩张中的重要性。理解这个术语不仅有助于理解财务报表，还增强了人们对企业在金融环境中运作的整体理解。随着公司继续寻求创新方式为其风险提供资金，资本股票认购应收款的角色无疑将继续成为财务管理和报告的关键要素。因此，无论是有志于成为会计师的学生还是经验丰富的专业人士，都应该优先熟悉这一术语及其在企业财务更广泛背景下的影响。