sinking fund

简明释义

还本准备金

英英释义

例句

1.Each year, a portion of the profits is allocated to the sinking fund to pay off the loan.

每年，利润的一部分被分配到偿债基金中以偿还贷款。

2.A sinking fund is essential for managing long-term debt obligations effectively.

偿债基金对于有效管理长期债务义务至关重要。

3.The school district set up a sinking fund to finance future renovations of the aging facilities.

学区设立了一个偿债基金来资助老旧设施的未来翻新。

4.The city council established a sinking fund to ensure the future maintenance of the new bridge.

市议会设立了一个偿债基金，以确保新桥的未来维护。

5.Investors are pleased with the company's decision to create a sinking fund for its upcoming bond issues.

投资者对公司决定为即将发行的债券创建一个偿债基金感到满意。

作文

A sinking fund is a financial strategy used by organizations and individuals to set aside money over time for a specific purpose, typically to repay debt or replace an asset. The concept of a sinking fund can be particularly useful in managing large expenses that may arise in the future. By systematically saving a portion of income or revenue, one can ensure that sufficient funds will be available when needed. This essay will explore the importance of sinking funds, how they work, and their benefits in financial planning.The primary function of a sinking fund is to accumulate funds gradually to meet a future obligation. For instance, a corporation might establish a sinking fund to pay off bonds when they mature. Instead of scrambling to find the necessary cash at the last minute, the company can make regular contributions to the fund, ensuring that it has enough resources to cover the bond repayment. This practice not only provides peace of mind but also enhances the company’s creditworthiness, as lenders view the establishment of a sinking fund as a sign of fiscal responsibility.Individuals can also benefit from sinking funds. For example, a person may want to save for a significant purchase, such as a new car or home renovations. By creating a sinking fund, they can allocate a specific amount of money each month towards that goal. This method helps to avoid the stress of unexpected financial burdens and allows for better budgeting and planning. Additionally, having a sinking fund can prevent individuals from resorting to high-interest loans or credit cards, which can lead to a cycle of debt.The mechanics of a sinking fund are relatively straightforward. The individual or organization determines the total amount needed and the timeline for when the funds will be required. From there, they calculate how much needs to be saved periodically—monthly, quarterly, or annually—to reach the target amount. This calculation is essential to ensure that the savings plan is realistic and achievable.One of the significant advantages of a sinking fund is that it encourages disciplined savings habits. By committing to set aside money regularly, individuals and organizations develop a routine that fosters financial responsibility. Moreover, sinking funds can be invested in low-risk assets, allowing the funds to grow over time. This investment aspect can further enhance the financial benefits of a sinking fund, as the accumulated interest can contribute to the overall amount saved.In conclusion, a sinking fund is an effective financial tool that serves to manage future obligations systematically. Whether for personal or corporate finances, establishing a sinking fund promotes responsible budgeting and alleviates the pressure associated with large expenses. By understanding how a sinking fund works and its benefits, individuals and organizations can make informed decisions that lead to greater financial stability and success. Ultimately, the practice of setting aside money in a sinking fund can pave the way for a more secure financial future, allowing people to achieve their goals without the burden of debt or financial stress.

一个sinking fund是组织和个人用来逐步存钱以满足特定目的的财务策略，通常是偿还债务或更换资产。sinking fund的概念在管理未来可能出现的大额支出时特别有用。通过系统地储蓄一部分收入或收益，可以确保在需要时有足够的资金可用。本文将探讨sinking funds的重要性、其运作方式以及在财务规划中的好处。sinking fund的主要功能是逐步积累资金以满足未来的义务。例如，一家公司可能建立一个sinking fund来偿还到期的债券。公司可以定期向该基金捐款，而不必在最后一刻匆忙寻找所需的现金。这种做法不仅提供了安心感，还增强了公司的信用度，因为贷方将建立sinking fund视为财政责任的标志。个人也可以从sinking funds中受益。例如，一个人可能想为重大购买（如新车或家庭装修）存钱。通过创建一个sinking fund，他们可以每月分配一定金额用于该目标。这种方法有助于避免意外财务负担的压力，并允许更好的预算和规划。此外，拥有sinking fund可以防止个人诉诸高利贷或信用卡，这可能导致债务循环。sinking fund的机制相对简单。个人或组织确定所需的总金额和资金需求的时间表。然后，他们计算需要定期存入多少金额——每月、每季度或每年——以达到目标金额。这个计算对于确保储蓄计划现实可行至关重要。sinking fund的一个显著优势是鼓励有纪律的储蓄习惯。通过承诺定期存钱，个人和组织培养了一种促进财务责任感的常规。此外，sinking funds可以投资于低风险资产，使资金随着时间的推移增长。这种投资方面可以进一步增强sinking fund的财务利益，因为累积的利息可以贡献于整体储蓄金额。总之，sinking fund是一个有效的财务工具，旨在系统地管理未来的义务。无论是个人还是企业财务，建立sinking fund促进了负责任的预算编制，减轻了与大额支出相关的压力。通过理解sinking fund的运作及其好处，个人和组织可以做出明智的决策，从而实现更大的财务稳定和成功。最终，将资金存入sinking fund的做法可以为更安全的财务未来铺平道路，使人们能够在没有债务或财务压力的情况下实现自己的目标。