undistributed income

简明释义

未分配所得

英英释义

例句

1.The board decided to allocate part of the undistributed income 未分配收入 for employee bonuses.

董事会决定将部分未分配收入用于员工奖金。

2.Investors often look for companies with low levels of undistributed income 未分配收入 to ensure they receive regular dividends.

投资者通常寻找具有低水平未分配收入的公司，以确保他们获得定期股息。

3.The company's undistributed income 未分配收入 will be reinvested into new projects.

公司的未分配收入将被再投资于新项目。

4.Shareholders are concerned about the undistributed income 未分配收入 that could have been paid out as dividends.

股东们对本应作为股息支付的未分配收入感到担忧。

5.The accountant reported a significant amount of undistributed income 未分配收入 at the end of the fiscal year.

会计在财年结束时报告了大量的未分配收入。

作文

In the realm of finance and accounting, the term undistributed income refers to the portion of a company's earnings that has not been allocated to shareholders or reinvested back into the business for growth. This concept plays a crucial role in understanding how businesses manage their profits and make strategic decisions regarding future investments and shareholder returns. By examining the implications of undistributed income, we can gain insights into a company's financial health and its approach to growth and profitability.When a company generates revenue, it faces the decision of how to allocate its profits. Some companies may choose to distribute a portion of their earnings to shareholders in the form of dividends, while others may opt to retain a significant amount of their profits for reinvestment. This retained profit is what we refer to as undistributed income. It represents a critical component of a company's capital structure and reflects its long-term strategy.The decision to retain earnings rather than distribute them can be influenced by various factors. For instance, a company may anticipate future growth opportunities that require substantial investment. In such cases, retaining undistributed income allows the company to finance these initiatives without relying on external funding sources. This approach can lead to increased market share, enhanced competitiveness, and ultimately, higher shareholder value in the long run.Moreover, undistributed income can serve as a buffer during economic downturns. Companies that maintain a healthy reserve of undistributed earnings are better positioned to weather financial challenges. They can use these funds to cover operational expenses, invest in innovation, or even acquire other businesses when opportunities arise. This financial flexibility can be a significant advantage in a rapidly changing business environment.On the other hand, excessive undistributed income can signal potential issues within a company. If a firm consistently retains a high percentage of its earnings without clear justification, investors may question management's effectiveness and the company's growth prospects. This situation may lead to a decline in investor confidence and a subsequent drop in stock prices. Therefore, it is essential for companies to communicate their reasons for retaining earnings clearly to their stakeholders.In summary, undistributed income is a vital concept in corporate finance that reflects a company's strategy regarding profit allocation. While retaining earnings can facilitate growth and provide financial stability, it is equally important for companies to strike a balance between reinvestment and rewarding shareholders. Understanding how a company manages its undistributed income can offer valuable insights into its overall financial health and long-term viability. Investors, analysts, and management alike must pay close attention to this aspect of a company's financial statements to make informed decisions about investments and strategies.

在财务和会计领域，术语undistributed income指的是公司未分配给股东或未再投资于业务以实现增长的部分收入。这一概念在理解企业如何管理利润以及如何就未来投资和股东回报做出战略决策方面起着至关重要的作用。通过考察undistributed income的影响，我们可以深入了解公司的财务健康状况及其对增长和盈利能力的看法。当一家公司产生收入时，它面临着如何分配利润的决策。一些公司可能选择将部分收益以股息的形式分配给股东，而其他公司则可能选择保留相当一部分利润以进行再投资。这种保留的利润就是我们所说的undistributed income。它代表了公司资本结构的关键组成部分，并反映了其长期战略。选择保留收益而不是分配收益可能受到多种因素的影响。例如，一家公司可能预见到需要大量投资的未来增长机会。在这种情况下，保留undistributed income使公司能够在不依赖外部资金来源的情况下为这些计划提供资金。这种方法可以导致市场份额的增加、竞争力的增强，以及最终更高的股东价值。此外，undistributed income可以在经济衰退期间作为缓冲。保持健康的未分配收益储备的公司在应对财务挑战时具有更好的定位。它们可以利用这些资金来支付运营费用、投资创新，甚至在机会出现时收购其他企业。这种财务灵活性可以在快速变化的商业环境中成为重大优势。另一方面，过多的undistributed income可能会发出公司潜在问题的信号。如果一家公司持续保留高比例的收益而没有明确的理由，投资者可能会质疑管理层的有效性和公司的增长前景。这种情况可能导致投资者信心下降，股票价格随之下跌。因此，公司必须清晰地向利益相关者传达其保留收益的原因。总之，undistributed income是企业财务中的一个重要概念，反映了公司关于利润分配的战略。虽然保留收益可以促进增长并提供财务稳定性，但公司同样重要的是在再投资与奖励股东之间找到平衡。了解公司如何管理其undistributed income可以为其整体财务健康和长期生存能力提供有价值的见解。投资者、分析师和管理层都必须密切关注这一公司财务报表的方面，以便做出明智的投资和战略决策。