unappropriated retained earnings

简明释义

未拨用保留盈余,未拨用留存收益

英英释义

例句

1.The increase in unappropriated retained earnings 未分配留存收益 indicates a strong financial position.

增长的未分配留存收益表明财务状况强劲。

2.The board decided to allocate part of the unappropriated retained earnings 未分配留存收益 for the new project.

董事会决定将部分未分配留存收益用于新项目。

3.Investors are keen to see how the company will utilize its unappropriated retained earnings 未分配留存收益 in the coming year.

投资者渴望看到公司将在来年如何利用其未分配留存收益。

4.A portion of the unappropriated retained earnings 未分配留存收益 was used to pay off debt.

一部分未分配留存收益用于偿还债务。

5.The shareholders requested a report on the status of unappropriated retained earnings 未分配留存收益 during the annual meeting.

股东在年度会议上要求报告未分配留存收益的状态。

作文

In the world of finance and accounting, understanding the various components of a company's financial statements is crucial for investors, stakeholders, and management alike. One important term that often arises in discussions about a company’s financial health is unappropriated retained earnings. This term refers to the portion of a company's profits that have not been allocated for any specific purpose, such as dividends, reinvestment in the business, or other expenditures. Essentially, unappropriated retained earnings represent the accumulated net income that is available for future use at the discretion of the company's management.To grasp why unappropriated retained earnings are significant, it's essential to first understand what retained earnings are. Retained earnings are the cumulative amount of net income that a company has retained, rather than distributed to shareholders as dividends. This figure is reported on the balance sheet and can be a critical indicator of a company's ability to reinvest in its operations, pay off debt, or save for future opportunities.When a company generates profits, it has several options for utilizing those funds. It can distribute some of these profits to shareholders as dividends, reinvest them back into the business for growth, or retain them for future needs. The portion of retained earnings that remains unallocated for specific purposes is classified as unappropriated retained earnings. This classification allows management to maintain flexibility in their financial planning and decision-making processes.For example, a company may choose to retain a significant amount of its earnings during a year of strong performance to prepare for potential downturns or to seize upcoming investment opportunities. By maintaining a healthy level of unappropriated retained earnings, the company positions itself to make strategic decisions without the immediate pressure of needing to generate additional capital.Investors often look at the level of unappropriated retained earnings when evaluating a company’s financial stability and growth potential. A higher amount of these earnings may indicate that a company is well-positioned to invest in new projects, expand its operations, or weather economic uncertainties. Conversely, if a company has low unappropriated retained earnings, it might suggest that the company is either distributing too much of its income as dividends or is not generating sufficient profits to retain for future use.Moreover, the treatment of unappropriated retained earnings can also vary based on the company's strategic goals and industry dynamics. For instance, technology firms may prioritize reinvesting profits into research and development, leading to higher levels of retained earnings, while mature companies in stable industries may opt to distribute more earnings to shareholders.In conclusion, understanding unappropriated retained earnings is vital for anyone involved in financial analysis or investment decisions. This component of a company's financial statements provides insight into how a company manages its profits and prepares for the future. By analyzing unappropriated retained earnings, stakeholders can make informed decisions about the company's financial health and its potential for growth. As businesses navigate an ever-changing economic landscape, the ability to effectively manage and utilize retained earnings will remain a key factor in ensuring long-term success.

在金融和会计的世界中，理解公司财务报表的各个组成部分对投资者、利益相关者和管理层至关重要。在关于公司财务健康状况的讨论中，一个经常出现的重要术语是未分配留存收益。这个术语指的是公司未被分配用于任何特定目的（如股息、再投资或其他支出）的利润部分。基本上，未分配留存收益代表了可由公司管理层自由支配的累计净收入。要理解未分配留存收益为何重要，首先需要了解留存收益是什么。留存收益是公司保留的净收入的累积金额，而不是作为股息分配给股东。这个数字在资产负债表上报告，可以成为公司能够再投资于运营、偿还债务或为未来机会储蓄的重要指标。当公司产生利润时，它有几种选择来利用这些资金。它可以将部分利润分配给股东作为股息，将其再投资于业务以实现增长，或者为未来需求保留。未被分配用于特定目的的留存收益部分被归类为未分配留存收益。这种分类使管理层在财务规划和决策过程中保持灵活性。例如，一家公司可能选择在强劲表现的一年中保留大量收益，以为潜在的经济低迷做准备或抓住即将到来的投资机会。通过保持健康水平的未分配留存收益，公司能够在不急于生成额外资本的情况下做出战略决策。投资者通常会在评估公司的财务稳定性和增长潜力时关注未分配留存收益的水平。较高的这些收益可能表明公司在投资新项目、扩展运营或应对经济不确定性方面处于良好位置。相反，如果一家公司拥有较低的未分配留存收益，这可能表明该公司要么将过多的收入分配为股息，要么没有产生足够的利润以便于未来使用。此外，未分配留存收益的处理也可能因公司的战略目标和行业动态而异。例如，科技公司可能优先将利润再投资于研发，从而导致较高的留存收益，而成熟的稳定行业公司则可能选择将更多的收益分配给股东。总之，了解未分配留存收益对任何参与财务分析或投资决策的人来说都是至关重要的。这一公司财务报表的组成部分提供了关于公司如何管理其利润并为未来做准备的洞察。通过分析未分配留存收益，利益相关者可以对公司的财务健康状况及其增长潜力做出明智的决策。在企业应对不断变化的经济环境时，有效管理和利用留存收益的能力将继续成为确保长期成功的关键因素。