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sinking fund/SF
释义
sinking fund/SF
〈美〉偿债基金;累积基金
1由债务人,通常是公司或公共机构为了在其发行的债券或其他长期债务到期予以清偿而定期存储并逐步累积的基金;2(会计)为折旧财产的更新等特定目的而划拨并累积形成的基金。
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Lord High Commissioner
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更新时间:2026/2/6 10:51:08