statement of income and retained earnings

简明释义

收益和留存收益表

英英释义

A financial statement that summarizes the revenues and expenses of a company over a specific period, resulting in net income or loss, along with the changes in retained earnings during that period.

一份财务报表,概述公司在特定期间内的收入和支出,最终得出净收入或亏损,以及该期间留存收益的变化。

例句

1.During the annual meeting, the CEO presented the statement of income and retained earnings to highlight the company's growth.

在年度会议上,首席执行官展示了损益表和留存收益表以突出公司的增长。

2.The statement of income and retained earnings provides insight into how much profit has been retained in the business over time.

这份损益表和留存收益表提供了有关企业随时间保留了多少利润的见解。

3.Investors often review the statement of income and retained earnings before making decisions about purchasing stocks.

投资者在决定购买股票之前,通常会查看损益表和留存收益表

4.To file taxes accurately, businesses must ensure their statement of income and retained earnings is up-to-date.

为了准确报税,企业必须确保其损益表和留存收益表是最新的。

5.The accountant prepared the statement of income and retained earnings for the last quarter to assess the company's profitability.

会计为最后一个季度准备了损益表和留存收益表以评估公司的盈利能力。

作文

The financial health of a business can be assessed through various financial statements, among which the statement of income and retained earnings plays a crucial role. This document provides a comprehensive overview of a company's profitability over a specific period and illustrates how much of that profit is retained within the company versus distributed to shareholders. Understanding this statement is essential for investors, stakeholders, and management alike as it reflects the operational efficiency and financial stability of the organization.The statement of income and retained earnings consists of two main components: the income statement and the retained earnings statement. The income statement details revenues, expenses, and profits or losses incurred during a specific period. It showcases how effectively a company generates income from its operations. For instance, if a company reports high revenues but also high expenses, the net income may not be as impressive as it seems at first glance. Therefore, analyzing the income statement allows stakeholders to gauge the true profitability of the business.On the other hand, the retained earnings section indicates how much of the net income is retained in the business rather than paid out as dividends. This is vital for understanding how a company intends to reinvest its earnings for future growth. A business that consistently retains a significant portion of its earnings demonstrates a commitment to expansion and sustainability. Conversely, a company that pays out most of its earnings might be signaling limited growth opportunities or a strategy focused on rewarding shareholders.Moreover, the statement of income and retained earnings serves as a valuable tool for forecasting future performance. By examining trends in income and retained earnings over multiple periods, analysts can identify patterns and make informed predictions about future profitability and growth potential. For example, if a company has steadily increased its retained earnings over several years, it may indicate strong future prospects, as the company is likely investing in new projects or improving existing operations.In addition to its analytical benefits, the statement of income and retained earnings is also crucial for compliance and reporting purposes. Publicly traded companies are required to present these statements in their financial reports to ensure transparency and accountability. Investors rely on this information to make decisions about buying, holding, or selling stocks. Accurate and timely reporting of income and retained earnings is essential for maintaining investor confidence and adhering to regulatory standards.In conclusion, the statement of income and retained earnings is a fundamental financial document that provides insights into a company's profitability and financial strategy. By breaking down the components of income and retained earnings, stakeholders can assess the company's performance, understand its reinvestment strategies, and forecast future growth. For anyone involved in the financial aspects of a business, mastering the interpretation of this statement is indispensable for making informed decisions that drive success.

企业的财务健康状况可以通过各种财务报表进行评估,其中收益和留存收益报表起着至关重要的作用。该文件提供了公司在特定时期内盈利能力的全面概述,并说明了其中多少利润被保留在公司内部,多少被分配给股东。理解这一报表对投资者、利益相关者和管理层而言都是至关重要的,因为它反映了组织的运营效率和财务稳定性。收益和留存收益报表由两个主要部分组成:收益表和留存收益表。收益表详细列出了特定时期内的收入、费用以及产生的利润或损失。它展示了公司从其运营中生成收入的有效性。例如,如果一家公司报告高收入但也有高支出,那么净收入可能并不像乍看上去那么令人印象深刻。因此,分析收益表使利益相关者能够评估企业的真实盈利能力。另一方面,留存收益部分指示了净收入中有多少被保留在企业中,而不是作为股息支付出去。这对于理解公司如何打算将其收益再投资于未来增长至关重要。持续保留大量收益的企业表明其对扩张和可持续性的承诺。相反,支付大部分收益的公司可能是在发出有限增长机会或专注于奖励股东的信号。此外,收益和留存收益报表还作为预测未来表现的重要工具。通过检查多个时期的收入和留存收益趋势,分析师可以识别模式并做出有关未来盈利能力和增长潜力的明智预测。例如,如果一家公司在数年内稳步增加其留存收益,这可能表明未来前景强劲,因为公司可能正在投资新项目或改善现有运营。除了其分析优势外,收益和留存收益报表对于合规和报告目的也至关重要。上市公司需要在其财务报告中呈现这些报表,以确保透明度和问责制。投资者依赖这些信息来决定购买、持有或出售股票。准确及时地报告收入和留存收益对于维护投资者信心和遵循监管标准至关重要。总之,收益和留存收益报表是一个基本的财务文件,提供了有关公司盈利能力和财务战略的见解。通过分解收入和留存收益的组成部分,利益相关者可以评估公司的表现,理解其再投资策略并预测未来增长。对于任何参与企业财务方面的人来说,掌握这一报表的解读对于做出推动成功的明智决策是不可或缺的。

相关单词

statement

statement详解:怎么读、什么意思、用法

and

and详解:怎么读、什么意思、用法

retained

retained详解:怎么读、什么意思、用法