Capital precipitation is common in banks and enterprises. It means that in the process of daily capital inflow and outflow, there is always a certain amount of funds in the account, which is relatively stable, so it is called capital precipitation, which is an image statement.
Just like the sediment in the river, some have been washed away, and some have just rushed from the upstream, but there is always a part of the river bottom left as sediment. For example, Alipay, because there will be a certain time difference between the inflow and outflow of funds, there will always be some money "left at the bottom of the river".
Extended data:
Advantages of enterprises financing with precipitation funds;
(1) enables enterprises to obtain long-term and stable sources of funds.
Because the service life of fixed assets is generally long, ranging from three or four years to more than ten years. According to the current accounting standards for enterprises, enterprises should accrue depreciation funds within the service life of fixed assets, and the long-term stability of depreciation funds will enable enterprises to obtain long-term stable sources of funds.
(2) The financing amount of precipitation funds is very high.
This is mainly determined by the high value of fixed assets. Especially for enterprises with a high proportion of fixed assets to total assets, the advantage of raising high funds by using deposited funds is very obvious.
(3) It does not constitute the debt burden of the enterprise.
If enterprise financing constitutes a debt burden, it will lead to an increase in the proportion of assets and liabilities of enterprises. In this way, on the one hand, enterprises have to spend a lot of money to pay interest on debts, on the other hand, they have increased their business risks. Therefore, it is an outstanding advantage that the financing of deposited funds does not constitute the debt burden of enterprises.
Baidu Encyclopedia-Precipitating Funds