lease liability

简明释义

租赁负债

英英释义

例句

1.Investors should pay attention to the lease liability 租赁负债 when evaluating the company's financial health.

投资者在评估公司的财务健康时，应关注租赁负债。

2.The accounting standards require companies to recognize lease liabilities 租赁负债 on their financial statements.

会计准则要求公司在财务报表上确认租赁负债。

3.In the latest financial report, the lease liability 租赁负债 increased due to new equipment leases.

在最新的财务报告中，由于新设备租赁，租赁负债有所增加。

4.The lease liability 租赁负债 represents future payment obligations under leasing agreements.

该租赁负债代表了根据租赁协议未来的付款义务。

5.The company recorded a significant lease liability 租赁负债 on its balance sheet after signing a new office lease.

公司在签署新的办公室租赁合同时，在资产负债表上记录了一项重要的租赁负债。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and reporting. One such term that has gained significant importance in recent years is lease liability, which refers to the obligation of a lessee to make future lease payments over the term of a lease agreement. This concept is particularly relevant under the new accounting standards set by the International Financial Reporting Standards (IFRS) and the Generally Accepted Accounting Principles (GAAP). The introduction of these standards has transformed how companies account for leases on their balance sheets, leading to a clearer picture of their financial health and obligations.To comprehend lease liability, it is essential to first understand what a lease is. A lease is a contractual agreement where one party, the lessor, allows another party, the lessee, to use an asset for a specified period in exchange for periodic payments. Common examples of leased assets include real estate, vehicles, and equipment. Under traditional accounting practices, leases were often classified as either operating leases or capital leases, with different implications for financial reporting.With the implementation of IFRS 16 and ASC 842, the distinction between operating and capital leases has largely been eliminated for lessees. Now, almost all leases must be recorded on the balance sheet, resulting in the recognition of a lease liability and a corresponding right-of-use asset. The lease liability represents the present value of future lease payments that the lessee is obligated to make throughout the lease term. This change aims to provide more transparency regarding a company's financial commitments and improve comparability across entities.Recognizing lease liability on the balance sheet impacts various financial ratios and metrics. For instance, the debt-to-equity ratio may increase since the lease liability is now considered a form of debt. Additionally, profitability metrics such as return on assets (ROA) and return on equity (ROE) may be affected as the right-of-use asset is included in total assets. Consequently, companies must carefully assess how these changes influence their financial statements and overall financial strategy.Moreover, the treatment of lease liability extends beyond mere accounting entries; it also influences decision-making processes within organizations. Companies may reconsider their leasing strategies, opting for shorter lease terms or negotiating better terms to manage their liabilities effectively. Understanding the implications of lease liability can lead to more informed decisions regarding asset utilization and capital structure.In conclusion, lease liability is a critical concept in modern accounting that reflects a lessee's financial obligations arising from lease agreements. The shift towards recognizing lease liability on the balance sheet enhances transparency and provides stakeholders with a better understanding of a company's financial position. As businesses navigate this evolving landscape, the ability to analyze and manage lease liability will be essential for maintaining financial health and achieving strategic objectives.

在财务和会计的世界中，理解各种术语对于有效的管理和报告至关重要。其中一个近年来变得非常重要的术语是租赁负债，它指的是承租人对未来租赁付款的义务，这些付款是在租赁协议的期限内进行的。这个概念在国际财务报告准则（IFRS）和公认会计原则（GAAP）制定的新会计标准下尤为相关。这些标准的引入改变了公司如何在资产负债表上核算租赁，从而更清晰地展示其财务健康状况和义务。要理解租赁负债，首先需要了解什么是租赁。租赁是一种合同协议，其中一方（出租人）允许另一方（承租人）在特定期限内使用资产，以换取定期付款。常见的租赁资产包括房地产、车辆和设备。在传统的会计实践中，租赁通常被分类为经营租赁或资本租赁，二者在财务报告上有不同的影响。随着IFRS 16和ASC 842的实施，承租人对经营租赁和资本租赁的区分在很大程度上被消除了。现在，几乎所有的租赁都必须在资产负债表上记录，从而导致承租人确认租赁负债和相应的使用权资产。租赁负债代表了承租人在租赁期限内必须支付的未来租赁付款的现值。这一变化旨在提供有关公司财务承诺的更多透明度，并提高实体之间的可比性。在资产负债表上确认租赁负债会影响各种财务比率和指标。例如，由于租赁负债现在被视为一种债务，因此债务与股本比率可能会增加。此外，盈利能力指标如资产回报率（ROA）和股本回报率（ROE）也可能受到影响，因为使用权资产被纳入总资产。因此，公司必须仔细评估这些变化如何影响其财务报表和整体财务战略。此外，租赁负债的处理不仅仅是会计条目的问题；它还影响组织内的决策过程。公司可能会重新考虑其租赁策略，选择更短的租赁期限或谈判更好的条款，以有效管理其负债。理解租赁负债的影响可以促使更明智的资产利用和资本结构决策。总之，租赁负债是现代会计中的一个关键概念，反映了承租人因租赁协议而产生的财务义务。将租赁负债在资产负债表上确认的转变增强了透明度，并使利益相关者更好地理解公司的财务状况。随着企业在这一不断发展的环境中航行，分析和管理租赁负债的能力将对保持财务健康和实现战略目标至关重要。