Learn about sinking funds. Understand what a sinking fund is, examine the sinking fund formula and how it is calculated. See a real-life example of...
A sinking fund helps companies that have floated debt in the form of bonds to gradually save money and avoid a large lump-sum payment at maturity. Some bonds are issued with the attachment of a sinking fund feature. The prospectus for a bond of this type will identify the dates that the ...
This paper constructs the insurer ssolvency ratiomodel under fluctuated interest rate in the presence of finanial distress costs. 在有金融困境成本的情况下,建立了带有变利率的保险商偿债率(SR)模型。 参考词条 补充资料:偿债基金(sinkingfund) 为确保债券能干到期日有足够的资金以偿还债权人的本金,发行公司于...
将“sinking fund"翻译成中文 偿债基金, 償債基金, 偿债准备金是“sinking fund"到 中文 的最佳翻译。 译文示例:Others, more typically, set up a sinking fund to provide sufficient returns each year to pay for repairs and minor maintenance. ↔ 其他组织采用更常见的做法,即设立一个偿债基金,每年...
What is a Sinking Fund - A Sinking Fund is a special fund that is created by depositing fixed payments each period to gain an estimated and fixed amount after a specific period. In other words, a sinking fund is an account that earns compound interest in
Sinking Fund • What is a sinking fund? • Define Sinking Fund. • Why are do these funds carry the name "sinking fund"? • Sinking funds vs savings accounts, contingency funds. • Sinking fund transactions in the accounting system. ...
AccountingDisclosureSinking fundsPurpose – The paper aims to examine how to create a sinking fund, the legalities of its creation and ownership, taxation issues and the accounting treatment of tenant contributions towards sinking funds within service charges demands in the UK office sector. Design/...
How do I start a petty cash fund? Are bonds payable reported as a current liability if they mature in six months? Dictionary A B C D E F G H I J K L M N O P Q R S T U V W X Y Z JoinPROorPRO Plusand Get Lifetime Access to Our Premium Materials ...
Define and describe the purpose of fund accounting (or net assets). Explain how capitalization of interest costs differs for enterprise funds as opposed to governmental funds. Explain what is meant by an "investment pool." How are its assets presented in ...
The quarterly deposits to the sinking fund are made when, at the start or end of each quarter? What is the goal of the sinking fund? To cover the payment of the initial amount of the debt at maturity? Book value is an accounting issue. There are different standards of accounting. Whic...