undistributed earnings of subsidiary

简明释义

未分配子公司收益

英英释义

例句

1.Management plans to use the undistributed earnings of subsidiary for expansion into new markets.

管理层计划将子公司的未分配收益用于扩展到新市场。

2.Shareholders are concerned about how the undistributed earnings of subsidiary will affect future dividends.

股东们关心子公司的未分配收益将如何影响未来的股息。

3.During the audit, we found that the undistributed earnings of subsidiary had increased significantly.

在审计过程中，我们发现子公司的未分配收益显著增加。

4.The financial report highlighted the growth in the undistributed earnings of subsidiary over the past year.

财务报告强调了过去一年中子公司的未分配收益的增长。

5.The company decided to reinvest the undistributed earnings of subsidiary into new projects.

公司决定将子公司的未分配收益再投资于新项目。

作文

In the world of corporate finance, understanding the financial dynamics between a parent company and its subsidiaries is crucial. One key concept that often arises in this context is the undistributed earnings of subsidiary. This term refers to the profits that a subsidiary has generated but has not yet been distributed to its parent company in the form of dividends. Instead of distributing these earnings, the subsidiary may choose to reinvest them back into the business for growth, expansion, or other operational needs.The undistributed earnings of subsidiary can play a significant role in the overall financial health of a corporate group. For instance, when a subsidiary retains its earnings, it can use those funds to finance new projects, acquire assets, or improve its infrastructure. This reinvestment can lead to increased profitability in the long run, benefiting both the subsidiary and its parent company. However, it is essential to strike a balance between reinvestment and distribution to ensure that the parent company receives adequate returns on its investment.From an accounting perspective, the undistributed earnings of subsidiary are typically recorded on the parent company's balance sheet as part of its equity. This reflects the parent company's ownership interest in the retained earnings of its subsidiaries. Investors and analysts closely monitor these figures, as they can provide insights into the growth potential and financial strategy of the corporate group. A high level of undistributed earnings might indicate that a subsidiary is in a growth phase, while low levels could suggest that the subsidiary is struggling to generate profits or is heavily reliant on the parent company for funding.Moreover, the tax implications of undistributed earnings of subsidiary can also be complex. In some jurisdictions, companies may face taxes on undistributed earnings, which can influence the decision-making process regarding whether to distribute dividends or retain earnings. This aspect highlights the importance of strategic financial planning and tax considerations when managing a corporate group's finances.Furthermore, the relationship between the parent company and its subsidiary can affect the treatment of undistributed earnings of subsidiary. For example, if a subsidiary is performing well and generating substantial profits, the parent company may encourage the subsidiary to retain earnings for reinvestment to fuel further growth. Conversely, if the parent company requires immediate cash flow, it may pressure the subsidiary to distribute a portion of its earnings.In conclusion, the concept of undistributed earnings of subsidiary is a critical element in understanding the financial interplay between parent companies and their subsidiaries. It reflects the strategic choices made by subsidiaries regarding profit distribution and reinvestment. By analyzing these earnings, stakeholders can gain valuable insights into the financial health and future prospects of the corporate group. As businesses navigate an ever-changing economic landscape, the management of undistributed earnings will continue to be a vital aspect of corporate finance.

在企业财务的世界中，了解母公司与其子公司之间的财务动态至关重要。一个经常出现的关键概念是子公司的未分配收益。这个术语指的是子公司所产生但尚未以股息形式分配给母公司的利润。子公司选择将这些收益重新投资于业务，以实现增长、扩张或其他运营需求，而不是分配这些收益。子公司的未分配收益在整个企业集团的财务健康中可以发挥重要作用。例如，当子公司保留其收益时，它可以利用这些资金来资助新项目、收购资产或改善基础设施。这种再投资可能会在长远中带来盈利能力的提高，从而使子公司及其母公司受益。然而，在再投资和分配之间找到平衡是至关重要的，以确保母公司获得足够的投资回报。从会计的角度来看，子公司的未分配收益通常在母公司的资产负债表上记录为其股本的一部分。这反映了母公司对其子公司保留收益的所有权利益。投资者和分析师密切关注这些数字，因为它们可以提供有关企业集团的增长潜力和财务战略的见解。高水平的未分配收益可能表明子公司正处于增长阶段，而低水平则可能表明子公司在盈利方面面临困难或严重依赖母公司的资金。此外，子公司的未分配收益的税务影响也可能很复杂。在某些法域，公司可能会面临未分配收益的税收，这可能会影响有关是否分配股息或保留收益的决策过程。这一方面突显了在管理企业集团财务时战略财务规划和税务考量的重要性。此外，母公司与其子公司之间的关系也会影响子公司的未分配收益的处理。例如，如果子公司表现良好并产生可观的利润，母公司可能会鼓励子公司保留收益以进行再投资以推动进一步增长。相反，如果母公司需要立即的现金流，它可能会施压子公司分配一部分收益。总之，子公司的未分配收益这一概念是理解母公司与其子公司之间财务互动的关键要素。它反映了子公司在利润分配和再投资方面做出的战略选择。通过分析这些收益，利益相关者可以获得关于企业集团财务健康状况和未来前景的宝贵见解。随着企业在不断变化的经济环境中航行，未分配收益的管理将继续成为企业财务的重要方面。