sinking fund

简明释义

提存金

英英释义

例句

1.The city established a sinking fund to ensure the repayment of its long-term bonds.

该城市设立了一个偿债基金以确保长期债券的偿还。

2.The school district created a sinking fund for future building repairs and renovations.

学区创建了一个偿债基金用于未来的建筑维修和翻新。

3.The municipality's sinking fund was praised for its transparency and effectiveness in managing public funds.

该市的偿债基金因其透明度和公共资金管理的有效性而受到赞扬。

4.Each year, the company allocates a portion of its profits to the sinking fund for asset replacement.

每年，公司将一部分利润分配到偿债基金用于资产更换。

5.Investing in a sinking fund can help companies manage their debt obligations more effectively.

投资于偿债基金可以帮助公司更有效地管理其债务义务。

作文

In the world of finance and investment, various strategies exist to ensure that individuals and organizations can meet their future financial obligations. One such strategy is the concept of a sinking fund, which plays a crucial role in managing debt and planning for large expenses. A sinking fund is essentially a savings account set up for the purpose of repaying a debt or replacing a large asset. This fund accumulates money over time, allowing the borrower to pay off the principal amount of a loan as it comes due or to replace an asset at the end of its useful life.The primary advantage of using a sinking fund is that it reduces the financial burden on the borrower when the debt matures. For instance, if a company issues bonds to raise capital, it can establish a sinking fund to set aside money regularly. This means that instead of having to come up with a large lump sum payment at the bond's maturity, the company can gradually accumulate funds to pay back its investors. This not only helps in maintaining a good credit rating but also instills confidence among investors, as they see a structured plan for repayment.Furthermore, a sinking fund can be beneficial for individuals as well. For example, if someone knows that they will need to purchase a new car in five years, they can start contributing to a sinking fund dedicated to that purchase. By setting aside a fixed amount each month, they can ensure that they have enough money saved when the time comes, thus avoiding the need for high-interest loans or credit card debt.In addition to debt repayment, sinking funds are also used for asset replacement. Businesses often rely on these funds to replace equipment or machinery that has a limited lifespan. By planning ahead and saving through a sinking fund, companies can avoid unexpected costs that might arise from having to replace essential equipment suddenly.Moreover, the discipline of contributing to a sinking fund can encourage better financial habits. Individuals and organizations that commit to regular contributions are more likely to prioritize their financial goals and stay on track with their budgeting. This proactive approach can lead to greater financial stability and less stress when it comes to meeting future obligations.However, it is essential to manage a sinking fund wisely. The funds should be invested in low-risk instruments that offer liquidity while still providing some returns. This way, when the time comes to withdraw the funds, there is a little extra money earned through interest or investment gains. Additionally, it is crucial to regularly review and adjust the contribution amounts based on changing financial circumstances or goals.In conclusion, a sinking fund is an effective financial tool that can help both individuals and organizations prepare for future expenses and debt repayments. By systematically saving and investing for specific financial goals, one can reduce financial stress and ensure that they are prepared for upcoming obligations. Whether for personal use or business operations, understanding and implementing a sinking fund can lead to better financial management and a more secure financial future.

在金融和投资的世界中，存在各种策略，以确保个人和组织能够满足未来的财务义务。其中一种策略就是sinking fund的概念，它在管理债务和规划大型支出方面发挥着至关重要的作用。sinking fund本质上是为偿还债务或更换大型资产而设立的储蓄账户。该基金随着时间的推移积累资金，使借款人在贷款到期时能够偿还本金或在资产使用寿命结束时更换资产。使用sinking fund的主要优点是，当债务到期时，它减少了借款人的财务负担。例如，如果一家公司发行债券以筹集资金，它可以建立一个sinking fund来定期存钱。这意味着，公司不必在债券到期时一次性支付大笔款项，而是可以逐步积累资金，以偿还投资者。这不仅有助于维持良好的信用评级，还能增强投资者的信心，因为他们看到有一个结构化的偿还计划。此外，个人也可以受益于sinking fund。例如，如果某人知道自己在五年内需要购买一辆新车，他们可以开始为这笔购买设立一个sinking fund。通过每月定期存入固定金额，他们可以确保在需要时有足够的资金，从而避免高利贷或信用卡债务。除了债务偿还之外，sinking fund还用于资产更换。企业通常依赖这些基金来更换使用寿命有限的设备或机器。通过提前规划并通过sinking fund进行储蓄，公司可以避免突然需更换关键设备所带来的意外费用。此外，定期向sinking fund供款的纪律性可以促进更好的财务习惯。承诺定期供款的个人和组织更有可能优先考虑其财务目标，并保持预算计划。这种主动的方法可以导致更大的财务稳定性，并减少在满足未来义务时的压力。然而，明智地管理sinking fund是至关重要的。这些资金应投资于低风险的工具，以提供流动性，同时仍能获得一定的回报。这样，当需要提取资金时，可以通过利息或投资收益获得一些额外的资金。此外，定期审查和调整供款金额以适应变化的财务状况或目标也是至关重要的。总之，sinking fund是一个有效的财务工具，可以帮助个人和组织为未来的支出和债务偿还做好准备。通过系统地为特定财务目标储蓄和投资，可以减轻财务压力，确保为即将到来的义务做好准备。无论是个人使用还是商业运营，理解和实施sinking fund都可以导致更好的财务管理和更安全的财务未来。