unappropriated surplus account

简明释义

未分配盈余帐户

英英释义

例句

1.The company's financial report showed a significant increase in the unappropriated surplus account 未分配盈余账户, indicating strong profitability.

公司的财务报告显示，未分配盈余账户 unappropriated surplus account 有显著增长，表明盈利能力强。

2.The board of directors reviewed the unappropriated surplus account 未分配盈余账户 before making decisions on capital expenditures.

董事会在做出资本支出决策之前审查了未分配盈余账户 unappropriated surplus account。

3.A portion of the unappropriated surplus account 未分配盈余账户 was used to fund new marketing initiatives.

一部分未分配盈余账户 unappropriated surplus account 被用于资助新的营销计划。

4.Investors are pleased to see a healthy balance in the unappropriated surplus account 未分配盈余账户, which suggests potential for future dividends.

投资者很高兴看到未分配盈余账户 unappropriated surplus account 中有健康的余额，这表明未来可能会有分红。

5.Management decided to allocate part of the funds from the unappropriated surplus account 未分配盈余账户 for employee bonuses.

管理层决定从未分配盈余账户 unappropriated surplus account 中拨出一部分资金用于员工奖金。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and decision-making. One such term is the unappropriated surplus account, which plays a significant role in the financial statements of a company. This account represents the portion of a company's retained earnings that has not been allocated for any specific purpose, such as dividends or reinvestment in the business. Essentially, it is the profit that remains after all expenses have been paid and allocations have been made, providing a clear picture of a company's financial health and its ability to fund future operations.The unappropriated surplus account serves as a reserve that can be utilized at the discretion of the company's management. This flexibility allows businesses to respond to unforeseen circumstances or opportunities without the need for immediate external financing. For instance, if a company experiences sudden growth or faces unexpected expenses, it can draw from this account to stabilize its operations. Therefore, maintaining a healthy balance in the unappropriated surplus account is essential for ensuring that a company can navigate both challenges and opportunities effectively.Moreover, investors often scrutinize the unappropriated surplus account when evaluating a company's financial stability and growth potential. A higher balance in this account indicates that the company has retained a significant portion of its earnings, suggesting that it is well-positioned for future investments or expansions. Conversely, a declining balance might raise concerns about the company’s profitability or its ability to manage expenditures efficiently.In addition to its role in financial management, the unappropriated surplus account also has implications for corporate governance. Shareholders may have differing opinions on how profits should be utilized, whether through reinvestment in the business, payment of dividends, or other strategic initiatives. The existence of an unappropriated surplus account allows for discussions around these options, fostering transparency and accountability in how a company manages its resources.Furthermore, it is important to note that the unappropriated surplus account is subject to regulatory standards and accounting principles. Companies must ensure accurate reporting of this account in their financial statements, adhering to generally accepted accounting principles (GAAP) or International Financial Reporting Standards (IFRS). Mismanagement or misrepresentation of this account can lead to legal repercussions and damage to a company's reputation.In conclusion, the unappropriated surplus account is a vital component of a company's financial structure. It reflects the unallocated profits that can be used for various purposes, offering flexibility and stability in financial planning. Understanding this concept is essential for stakeholders, including management, investors, and regulators, as it provides insights into a company's financial health and operational strategy. By effectively managing the unappropriated surplus account, companies can position themselves for sustainable growth and long-term success.

在金融和会计的世界中，理解各种术语对于有效管理和决策至关重要。其中一个术语是未分配盈余账户，它在公司的财务报表中发挥着重要作用。该账户代表公司留存收益中未被分配用于任何特定目的（例如股息或再投资于业务）的部分。实质上，这是在支付所有费用和进行分配后剩余的利润，提供了公司财务健康状况及其资助未来运营能力的清晰图景。未分配盈余账户作为一个储备，可以根据公司的管理层的自由裁量权使用。这种灵活性使企业能够应对突发情况或机会，而无需立即寻求外部融资。例如，如果一家公司经历了突然的增长或面临意外支出，它可以从该账户中提取资金以稳定运营。因此，保持未分配盈余账户的健康余额对于确保公司能够有效应对挑战和机遇至关重要。此外，投资者在评估公司的财务稳定性和增长潜力时，通常会仔细审查未分配盈余账户。该账户中的余额较高表明公司保留了相当大一部分的收益，这意味着它为未来的投资或扩张做好了良好的准备。相反，余额下降可能会引发人们对公司盈利能力或其管理支出的有效性的担忧。除了在财务管理中的作用外，未分配盈余账户还对公司治理产生影响。股东可能对如何利用利润有不同的看法，无论是通过再投资于业务、支付股息还是其他战略举措。未分配盈余账户的存在使得围绕这些选项的讨论成为可能，促进了公司资源管理的透明度和问责制。此外，需要注意的是，未分配盈余账户受监管标准和会计原则的约束。公司必须确保在其财务报表中准确报告该账户，遵循公认会计原则（GAAP）或国际财务报告准则（IFRS）。对该账户的误管理或错误陈述可能导致法律后果并损害公司的声誉。总之，未分配盈余账户是公司财务结构的重要组成部分。它反映了可以用于各种目的的未分配利润，为财务规划提供了灵活性和稳定性。理解这一概念对于管理层、投资者和监管机构等利益相关者至关重要，因为它提供了有关公司财务健康和运营战略的见解。通过有效管理未分配盈余账户，公司可以为可持续增长和长期成功奠定基础。