consolidated retained earnings statement

简明释义

统一盈余留存表

英英释义

例句

1.The consolidated retained earnings statement is essential for understanding how much profit has been reinvested in the business.

要理解有多少利润被再投资于业务，合并留存收益表是必不可少的。

2.Investors often review the consolidated retained earnings statement to assess the company's profitability over time.

投资者通常会审查合并留存收益表以评估公司的长期盈利能力。

3.The accountant prepared the consolidated retained earnings statement for the parent company and its subsidiaries.

会计为母公司及其子公司准备了合并留存收益表。

4.During the audit, the firm examined the consolidated retained earnings statement for accuracy.

在审计过程中，公司检查了合并留存收益表的准确性。

5.The consolidated retained earnings statement showed a significant increase in retained earnings due to higher sales.

由于销售额增加，合并留存收益表显示留存收益显著增加。

作文

In the world of finance and accounting, understanding various financial statements is crucial for both investors and company management. One such important document is the consolidated retained earnings statement. This statement provides a comprehensive view of a company's retained earnings across its subsidiaries, giving stakeholders insight into the overall financial health of the organization. Retained earnings refer to the portion of net income that is retained by the company rather than distributed as dividends to shareholders. By consolidating these figures from all subsidiaries, the consolidated retained earnings statement helps in presenting a unified picture of the company's profitability and reinvestment strategy.The significance of the consolidated retained earnings statement lies in its ability to illustrate how much profit has been reinvested in the business over time. For instance, if a company has multiple subsidiaries, each with its own set of retained earnings, the consolidated statement aggregates these amounts. This aggregation allows investors to see not just the performance of individual subsidiaries but also how well the parent company is managing its resources as a whole. It reflects the decisions made by management regarding profit retention versus distribution, which can indicate the company's growth strategy.Furthermore, the consolidated retained earnings statement is essential during mergers and acquisitions. When companies combine, understanding the retained earnings of each entity can affect valuation and future investment decisions. A high amount of retained earnings may suggest that a company is reinvesting profits into growth opportunities, while low retained earnings could indicate a lack of profitable ventures or excessive dividend payouts.Analyzing the consolidated retained earnings statement also assists in forecasting future performance. Investors often look at trends in retained earnings to estimate how well a company might perform in the future. A consistent increase in retained earnings could signal a strong growth trajectory, whereas stagnation or decline might raise concerns about the company's operational efficiency or market position.Moreover, the consolidated retained earnings statement plays a vital role in compliance and reporting. Companies are required to report their financials in accordance with accounting standards, and the consolidation of retained earnings must adhere to these regulations. This ensures transparency and reliability in financial reporting, which is crucial for maintaining investor confidence and satisfying regulatory requirements.In conclusion, the consolidated retained earnings statement is a fundamental financial document that provides valuable insights into a company's retained earnings across its subsidiaries. It reflects management's decisions on profit retention, aids in assessing the company's growth potential, and is critical during mergers and acquisitions. Understanding this statement is essential for anyone involved in financial analysis or investment decision-making. As businesses continue to evolve and expand through mergers and acquisitions, the importance of accurately interpreting the consolidated retained earnings statement will only grow, making it a key area of focus for financial professionals and investors alike.

在金融和会计领域，理解各种财务报表对投资者和公司管理层至关重要。其中一份重要的文件是合并留存收益报表。该报表提供了公司在其子公司中的留存收益的全面视图，使利益相关者能够洞察组织的整体财务健康状况。留存收益是指公司保留的净收入部分，而不是分配给股东作为红利。通过合并来自所有子公司的这些数字，合并留存收益报表帮助呈现公司的盈利能力和再投资策略的统一图景。合并留存收益报表的重要性在于它能够说明公司在一段时间内再投资了多少利润。例如，如果一家公司拥有多个子公司，每个子公司都有自己的一套留存收益，那么合并报表将汇总这些金额。这种汇总使投资者不仅能够看到各个子公司的表现，还能了解母公司整体资源管理的效果。它反映了管理层在利润留存与分配方面所做的决策，这可能表明公司的增长战略。此外，合并留存收益报表在并购过程中也至关重要。当公司合并时，了解每个实体的留存收益可能影响估值和未来投资决策。高额的留存收益可能表明公司正在将利润再投资于增长机会，而低留存收益则可能表明缺乏有利可图的业务或过度支付红利。分析合并留存收益报表还有助于预测未来绩效。投资者通常会关注留存收益的趋势，以估算公司未来的表现。留存收益的持续增加可能表明强劲的增长轨迹，而停滞或下降可能引发对公司运营效率或市场地位的担忧。此外，合并留存收益报表在合规和报告中发挥着至关重要的作用。公司需要根据会计标准报告其财务状况，留存收益的合并必须遵循这些规定。这确保了财务报告的透明度和可靠性，这对于维护投资者信心和满足监管要求至关重要。总之，合并留存收益报表是一份基本的财务文件，提供了有关公司在其子公司中留存收益的宝贵见解。它反映了管理层对利润留存的决策，有助于评估公司的增长潜力，并在并购过程中至关重要。理解这份报表对任何涉及财务分析或投资决策的人来说都是必不可少的。随着企业通过并购不断发展壮大，准确解读合并留存收益报表的重要性只会增加，使其成为金融专业人士和投资者关注的关键领域。