loan receivable

简明释义

应收贷款

英英释义

例句

1.The company decided to sell some of its loan receivable 贷款应收款 to improve cash flow.

公司决定出售部分贷款应收款以改善现金流。

2.In the financial statements, loan receivable 贷款应收款 is listed as a current asset.

在财务报表中，贷款应收款被列为流动资产。

3.The audit revealed discrepancies in the loan receivable 贷款应收款 records.

审计发现贷款应收款记录中的差异。

4.Investors are concerned about the quality of the loan receivable 贷款应收款 on the balance sheet.

投资者对资产负债表上贷款应收款的质量表示担忧。

5.The bank reported a significant increase in its loan receivable 贷款应收款 portfolio this quarter.

银行在本季度报告其贷款应收款投资组合显著增加。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and reporting. One such term that often comes up in discussions about assets and liabilities is loan receivable. A loan receivable refers to an amount of money that a company or individual has lent out to another party, which is expected to be paid back in the future. This concept is essential for both lenders and borrowers, as it affects their financial health and cash flow. In this essay, I will explore the significance of loan receivable, its implications on financial statements, and its role in business operations.When a company issues a loan, it essentially creates an asset for itself in the form of a loan receivable. This asset represents a future inflow of cash when the borrower repays the loan along with any interest agreed upon. For instance, if a company lends $10,000 to a client at an interest rate of 5% per annum, the loan receivable on the company's balance sheet will reflect this amount. The company will expect to receive not only the principal amount but also additional income from interest payments over time. This process illustrates how loan receivable contributes to the overall profitability of a lending institution.From an accounting perspective, loan receivable is classified as a current or non-current asset, depending on the repayment terms. If the loan is expected to be repaid within one year, it is categorized as a current asset. Conversely, if the repayment period extends beyond one year, it is classified as a non-current asset. This classification is important for financial analysis, as it helps stakeholders assess the liquidity and long-term financial stability of the entity involved.Moreover, the management of loan receivable is crucial for maintaining healthy cash flows. Companies must monitor their outstanding loans to ensure timely repayments. Failure to collect on these loans can lead to significant cash flow issues and may even necessitate the need for provisions for bad debts. When a loan is deemed uncollectible, it can negatively impact the company's financial position, leading to potential losses. Therefore, effective credit risk assessment and collection strategies are vital for managing loan receivable effectively.In addition to its impact on financial statements, loan receivable plays a critical role in business operations. Companies often rely on loans to fund various projects, expand operations, or manage day-to-day expenses. By issuing loans, businesses can stimulate economic growth by providing capital to other entities, which can then invest in their operations, hire employees, and contribute to the economy. Thus, loan receivable not only reflects a company's financial dealings but also highlights its role in promoting broader economic activity.In conclusion, the term loan receivable encapsulates a significant aspect of financial management and accounting. It represents the funds that a company has lent out, expecting to receive them back in the future, along with interest. Understanding loan receivable is essential for accurate financial reporting, effective cash flow management, and strategic business planning. As companies navigate the complexities of lending and borrowing, the concept of loan receivable remains a fundamental pillar of financial health and operational success.

在金融和会计的世界中，理解各种术语对于有效的管理和报告至关重要。其中一个经常在资产和负债讨论中出现的术语是贷款应收款。贷款应收款指的是公司或个人借给另一方的一笔金额，预计将来会被偿还。这个概念对借贷双方都是至关重要的，因为它影响着他们的财务健康和现金流。在本文中，我将探讨贷款应收款的重要性、它对财务报表的影响以及它在商业运营中的作用。当一家公司发放贷款时，它实际上为自己创造了一项资产，即贷款应收款。这一资产代表未来的现金流入，当借款人偿还贷款及任何约定的利息时。这一过程说明了贷款应收款如何为放贷机构的整体盈利能力做出贡献。从会计的角度来看，贷款应收款根据还款条款被分类为流动资产或非流动资产。如果贷款预计在一年内偿还，则被归类为流动资产。相反，如果还款期限超过一年，则被归类为非流动资产。这种分类对财务分析非常重要，因为它帮助利益相关者评估相关实体的流动性和长期财务稳定性。此外，管理贷款应收款对于维持健康的现金流至关重要。公司必须监控其未偿还的贷款，以确保及时还款。未能收回这些贷款可能导致严重的现金流问题，甚至可能需要为坏账准备。因此，有效的信用风险评估和催收策略对于有效管理贷款应收款至关重要。除了对财务报表的影响外，贷款应收款在商业运营中也发挥着关键作用。公司通常依赖贷款来资助各种项目、扩展业务或管理日常开支。通过发放贷款，企业可以通过向其他实体提供资本来刺激经济增长，这些实体随后可以投资于其运营、雇用员工并促进经济发展。因此，贷款应收款不仅反映了一家公司财务交易的情况，还突显了其在促进更广泛经济活动中的作用。总之，贷款应收款这一术语概括了财务管理和会计的重要方面。它代表着公司借出的资金，预计将来会连同利息一起收回。理解贷款应收款对于准确的财务报告、有效的现金流管理和战略商业规划至关重要。随着公司在借贷的复杂性中航行，贷款应收款的概念仍然是财务健康和运营成功的基础支柱。