Cash in checking account $20,000 Cash in bond sinking fund account 30,000 Postdated check from customer dated one month from balance sheet date 250 Petty cash 200 Commercial paper (matures in two months) 7,000 Certificate of deposit (matures in six months 5,000...
sinking n. 1.沉没 cash n. 1.钱,现款 2.(任何形式的)金钱,资金 v.[T] 1.把支票兑换成现金 FUND =International Monetary Fund 国际货币基金组织 [联合国] fund n. 基金,资金,存款,财源,贮藏 v.[T] 提供资金,积累 pile sinking 沉桩 hob sinking 切压制模 cash in n. 债券等的兑现 Hedg...
Sinking Fund Definition, Formula & Example Comparing Options in a Lease vs. Buy Scenario for Businesses Options & Capital Budgeting: Timing, Strategy & Planning How to Calculate the Degree of Operating Leverage: Formula & Example Practical Application: Creating a Corporate Budget Capital Rationing | ...
The presence of a sinking fund, however, can be a disadvantage to bondholders when interest rates fall. When market interest rates (i.e., yields on bonds) increase, the value of such bonds decreases because the present value of a bond’s promised cash flows decreases when a higher discou...
Answer to: Sinking fund cash is classified on the balance sheet as: \\ (a) a current asset (b) a fixed asset (c) an intangible (d) an investment...
funds偿债基金redemption fund( or sinking fund)改良及扩充基金fund for improvement and expansion意外损失准备基金contingency fund退休基金pension fund其它基金other funds长期投资long-term investments长期股权投资long-term equity investments长期债券投资long-term bond investments长期不动产投资long-term real estate in...
Restricted Cash and Cash Equivalents The district has amounts held in a bond sinking fund within the Debt Service Fund. Restricted Cash and Cash Equivalents Restricted assets consist of those funds expendable for operating purposes but restricted by donors or other outside agencies as to the specifi...
dollar. Foreign bond funds are up an average 11.4 percent in the past year--trouncing most domestic bond funds as well as domestic and international stocks. Another low-cost--and U.S.-based--way to go is with an exchange-traded fund, a basket of securities that tracks an index.年份: ...
Tangible fixed assets not currently used in operations (land held for speculation). Special funds (sinking fund, pension fund, or plant expansion fund. Non-consolidated subsidiaries or affilated companies.,Classific 19、ation in the Balance Sheet,Non-Current Assets,LO 2 Identify the major ...
Bond interest paid by a corporation is an expense, whereas dividends paid are not an expense of the corporation. a. True b. False Treasury stock represents a contra-stockholder's equity account. True False Answer true or false: ...