allowance for undistributed profits

简明释义

未分配利润保留额

英英释义

例句

1.The allowance for undistributed profits can impact the overall financial health of a business.

对公司的整体财务健康状况来说，未分配利润的准备金可能会产生影响。

2.The company made an allowance for undistributed profits to ensure that future investments could be funded.

公司做了一个未分配利润的准备金，以确保未来的投资能够得到资助。

3.During the financial review, the accountant noted an allowance for undistributed profits in the balance sheet.

在财务审查中，会计师在资产负债表中注意到一项未分配利润的准备金。

4.The board decided to increase the allowance for undistributed profits to support expansion plans.

董事会决定增加未分配利润的准备金以支持扩张计划。

5.Investors often look for a healthy allowance for undistributed profits as a sign of a company's growth potential.

投资者通常将健康的未分配利润的准备金视为公司增长潜力的标志。

作文

In the realm of finance and accounting, various terms and concepts play a critical role in understanding how businesses operate and manage their profits. One such term is allowance for undistributed profits, which refers to the portion of a company's earnings that are not distributed to shareholders as dividends but are retained within the company for reinvestment or other purposes. This concept is vital for both investors and company management, as it directly affects the financial health and growth potential of a business.The allowance for undistributed profits can be seen as a strategic decision made by a company’s board of directors. When a business earns a profit, it has several options regarding what to do with that money. It can distribute it to shareholders in the form of dividends, reinvest it back into the company to fund expansion or new projects, pay down debt, or retain it for future use. The decision to retain profits rather than distribute them is often influenced by the company's growth strategy and market conditions.For instance, a tech startup may choose to maintain a higher allowance for undistributed profits to invest in research and development, aiming to innovate and capture a larger market share. This approach can lead to long-term growth, even if it means that shareholders receive less immediate income from dividends. Conversely, a mature company in a stable industry might opt to distribute a significant portion of its profits to shareholders, reflecting its lower need for reinvestment and providing a steady income stream to investors.Understanding the implications of allowance for undistributed profits is essential for investors assessing a company's performance. A high allowance may indicate that a company is focused on growth and reinvestment, potentially leading to greater returns in the future. However, it could also raise concerns among shareholders who prefer regular dividend payouts. On the other hand, a low allowance might suggest that a company is not reinvesting enough into its operations, which could hinder its long-term growth prospects.Moreover, the allowance for undistributed profits is also reflected in a company's financial statements. The retained earnings section of the balance sheet shows the cumulative amount of profits that have been kept in the business rather than distributed. This figure can provide insights into the company’s historical performance and its management's philosophy towards profit distribution.In conclusion, the concept of allowance for undistributed profits plays a crucial role in corporate finance. It highlights the balance that companies must strike between rewarding shareholders and investing in future growth. For investors, understanding this term is key to making informed decisions about where to allocate their resources. By analyzing a company's allowance for undistributed profits, investors can gain valuable insights into its operational strategies and overall financial health, ultimately guiding their investment choices and expectations for future returns.

在金融和会计领域，各种术语和概念在理解企业如何运作和管理利润方面发挥着关键作用。其中一个术语是未分配利润的准备金，它指的是公司未向股东分配的部分收益，而是保留在公司内部用于再投资或其他目的。这个概念对投资者和公司管理层至关重要，因为它直接影响公司的财务健康和增长潜力。未分配利润的准备金可以被视为公司董事会做出的战略决策。当企业获得利润时，它有几种选择来处理这些资金。它可以以股息的形式将其分配给股东，将其重新投资回公司以资助扩张或新项目，偿还债务，或者保留以备将来使用。保留利润而不是分配的决定往往受公司增长战略和市场条件的影响。例如，一家科技初创公司可能选择保持较高的未分配利润的准备金，以便投资于研发，旨在创新并占领更大的市场份额。这种方法可能导致长期增长，即使这意味着股东从股息中获得的即时收入较少。相反，一家处于稳定行业的成熟公司可能选择将相当一部分利润分配给股东，反映出其对再投资的需求较低，并为投资者提供稳定的收入来源。理解未分配利润的准备金的影响对于评估公司业绩的投资者至关重要。高准备金可能表明公司专注于增长和再投资，未来可能带来更大的回报。然而，这也可能引发股东的担忧，他们更喜欢定期的股息支付。另一方面，低准备金可能暗示公司在运营中没有足够的再投资，这可能阻碍其长期增长前景。此外，未分配利润的准备金还反映在公司的财务报表中。资产负债表的留存收益部分显示了保留在企业中的利润的累计金额，而不是分配给股东。这个数字可以提供对公司历史表现及其管理层对利润分配理念的洞察。总之，未分配利润的准备金概念在公司财务中发挥着至关重要的作用。它突显了公司在奖励股东和投资未来增长之间必须保持的平衡。对于投资者而言，理解这个术语是做出明智投资决策的关键。通过分析公司的未分配利润的准备金，投资者可以获得关于其运营策略和整体财务健康状况的宝贵见解，从而最终指导他们的投资选择和对未来回报的预期。