company's long-term debts are ranked on the balance sheet in the order theywillbe repaid if the company is liquidated. A company must record themarket valueof its long-term debt on the balance sheet, which is the amount necessary to pay off thedebtas of the date of the balance sheet....
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In accounting, long-term debt generally refers to a company’s loans and other liabilities that will not become due within one year of the balance sheet date. (The amount that will be due within one year is reported on the balance sheet as a current liability.) Example of Long-term Debt...
1英语翻译The current portion of Long-term DebtSome long-term debts ,such as mortgage loans,are payable in a series of monthly or quarterly installments.In these cases,the principal amount due within one year(or the operating)is regarded as a current liability,and the remainder of the obligatio...
1)long-term Debt长期负债 1.Long-term debts has no evident influence on performance.不同的负债结构对公司绩效的影响不同,往年短期负债对公司绩效影响为正,当年短期负债对公司绩效影响为负;长期负债与公司绩效并不存在显著的相关关系。 英文短句/例句
Definition of Current Portion of Long-Term Debt The current portion oflong-term debtis the amount of principal that will be due within one year of the date of thebalance sheet. This amount is reported on the balance sheet as one of the company’s current liabilities. (A company in an in...
Long-term liabilities Amounts owing after more than one year. Bad debts The amount of accounts receivable that is not expected to be collected. bad debts Refers to accounts receivable from credit sales to customers that a business will not be able to collect (or not collect in full). In ...
However, a debt/equity ratio that seems appropriate at one time may become a problem if market conditions change in the future. For example, if interest rates rise and the company is forced to refinance its short-term and long-term debts at higher interest costs, this could have a negative...
In general, on thebalance sheet, any cash inflows related to a long-term debt instrument will be reported as a debit to cash assets and a credit to the debt instrument. When a company receives the full principal for a long-term debt instrument, it is reported as a debit to cash and a...
it may increase financing risk. Long-term debt is often compared with debt service coverage to see how many times total debt payments have exceeded a company's operating income or earnings before interest, tax, depreciation, and amortization (EBITDA). Uncertainty increases that future debts will ...