unappropriated earned surplus

简明释义

未分配经营盈余

英英释义

例句

1.The company decided to reinvest its unappropriated earned surplus into new technology, which will enhance productivity.

公司决定将其未分配的盈余再投资于新技术，以提高生产力。

2.After reviewing the financial statements, the board noted that the unappropriated earned surplus had increased significantly over the last year.

在审查财务报表后，董事会注意到未分配的盈余在过去一年中显著增加。

3.The accountant explained that the unappropriated earned surplus represents profits that have not been allocated for specific purposes.

会计解释说，未分配的盈余代表尚未分配用于特定目的的利润。

4.The unappropriated earned surplus can be used for future expansions or to pay down debt.

该未分配的盈余可以用于未来的扩展或偿还债务。

5.Investors are often interested in the company's unappropriated earned surplus as it indicates financial health.

投资者通常对公司的未分配的盈余感兴趣，因为它表明了财务健康状况。

作文

In the world of finance and accounting, understanding various terms is crucial for making informed decisions. One such term that often comes up in discussions about corporate finance is unappropriated earned surplus. This concept refers to the portion of a company's retained earnings that has not been allocated or designated for any specific purpose. In simpler terms, it represents the profits that a company has earned over time but has chosen to keep within the business rather than distribute as dividends or reinvest into specific projects.The significance of unappropriated earned surplus lies in its flexibility. Companies can use this surplus for various purposes, such as funding new projects, paying down debt, or simply saving for future contingencies. By retaining earnings rather than distributing them all to shareholders, a company can maintain a healthy cash flow and ensure that it has resources available for growth opportunities.For instance, consider a technology startup that has just completed a successful fiscal year. Instead of distributing all its profits to shareholders, the company decides to retain a significant portion of its earnings as unappropriated earned surplus. This decision allows the startup to invest in research and development for new products, hire additional staff, and expand its market reach. In this way, the retained earnings can contribute to the long-term sustainability and growth of the business.However, while having an unappropriated earned surplus can be beneficial, it is essential for companies to communicate their intentions regarding these funds to their stakeholders. Investors and shareholders may want to know how the company plans to utilize its retained earnings. If a company consistently retains a large amount of unappropriated surplus without a clear strategy for its use, it may lead to questions about management's effectiveness and the overall direction of the company.Moreover, the presence of a significant unappropriated earned surplus can also impact a company's stock price. Investors typically view retained earnings as a sign of a company's financial health, as it indicates that the business generates enough profit to reinvest in itself. However, if investors feel that the company is hoarding cash without a plan, they may become wary, leading to potential declines in stock value.In conclusion, the term unappropriated earned surplus encapsulates a vital aspect of corporate finance. It represents the retained earnings that a company has chosen not to allocate for specific purposes, allowing for greater flexibility in financial planning. While it can provide opportunities for growth and stability, it is crucial for companies to manage and communicate their strategies regarding these funds effectively. Ultimately, a well-managed unappropriated earned surplus can be a powerful tool for fostering innovation and ensuring long-term success in a competitive marketplace.

在金融和会计的世界中，理解各种术语对于做出明智的决策至关重要。一个在公司财务讨论中经常出现的术语是未分配盈余。这个概念指的是公司留存收益中没有被分配或指定用于任何特定目的的部分。简单来说，它代表了公司随着时间的推移所赚取的利润，但选择保留在企业内，而不是作为股息分配或再投资于特定项目。未分配盈余的重要性在于其灵活性。公司可以将这部分盈余用于多种目的，例如资助新项目、偿还债务，或者仅仅是为未来的应急情况储蓄。通过保留收益而不是将所有利润分配给股东，公司可以保持健康的现金流，并确保在增长机会出现时有可用资源。例如，考虑一家刚刚完成成功财政年度的科技初创公司。该公司决定将其利润中的一大部分作为未分配盈余保留，而不是全部分配给股东。这一决定使得初创公司能够投资于新产品的研发、招聘额外员工并扩大市场覆盖率。通过这种方式，留存收益可以为企业的长期可持续发展和增长做出贡献。然而，虽然拥有未分配盈余可能是有益的，但公司必须向利益相关者沟通他们对这些资金的意图。投资者和股东可能想知道公司计划如何利用其留存收益。如果一家公司持续保留大量未分配盈余而没有明确的使用策略，可能会引发对管理有效性和公司整体方向的质疑。此外，显著的未分配盈余还可能影响公司的股票价格。投资者通常将留存收益视为公司财务健康的标志，因为这表明企业产生足够的利润来进行自我再投资。然而，如果投资者觉得公司在没有计划的情况下囤积现金，他们可能会感到担忧，从而导致股票价值潜在下降。总之，术语未分配盈余概括了公司财务的重要方面。它代表了公司选择不分配用于特定目的的留存收益，允许在财务规划中具有更大的灵活性。虽然它可以提供增长和稳定的机会，但公司有效管理和沟通这些资金的策略至关重要。最终，管理良好的未分配盈余可以成为在竞争市场中促进创新和确保长期成功的强大工具。