income before minority interest

简明释义

未计少数权益前的收益

英英释义

Income before minority interest refers to the portion of a company's income that is attributable to its shareholders before accounting for the share of income that belongs to minority shareholders in subsidiary companies.

在考虑子公司中少数股东的收入份额之前,公司的收入部分称为“少数股东利益前的收入”,该部分归属于公司的股东。

例句

1.Investors are particularly interested in income before minority interest 少数股东权益前的收入 as it reflects the profitability of the parent company.

投资者特别关注少数股东权益前的收入,因为它反映了母公司的盈利能力。

2.The analyst noted that the income before minority interest 少数股东权益前的收入 was higher than expected due to cost-cutting measures.

分析师指出,由于削减成本措施,少数股东权益前的收入高于预期。

3.The quarterly earnings report highlighted a robust income before minority interest 少数股东权益前的收入 driven by strong sales.

季度收益报告强调,由于销售强劲,少数股东权益前的收入表现良好。

4.A significant drop in income before minority interest 少数股东权益前的收入 could indicate underlying issues within the company.

在公司内部出现问题的情况下,少数股东权益前的收入显著下降可能表明潜在问题。

5.The company's financial report showed an increase in income before minority interest 少数股东权益前的收入 this quarter compared to last year.

公司的财务报告显示,本季度的少数股东权益前的收入相比去年有所增加。

作文

Understanding financial terms is crucial for anyone involved in business, finance, or investment. One such term that often arises in the context of corporate financial statements is income before minority interest. This phrase refers to the net income of a company before accounting for the portion that is attributable to minority shareholders. In simpler terms, it represents the profit made by the company that is available to its majority shareholders, excluding the interests of those who own a smaller stake in the company. This concept is essential for investors and analysts as it provides a clearer picture of a company's profitability from the perspective of its primary owners.When analyzing a company's financial health, understanding income before minority interest helps in assessing how much profit is actually available to the majority shareholders. It allows them to evaluate the performance of the company without the influence of minority interests, which can sometimes distort the true earnings picture. For instance, if a company has significant minority interests, its reported net income may not reflect the actual earnings available to the majority shareholders. By isolating income before minority interest, stakeholders can make more informed decisions regarding their investments.Moreover, this metric is particularly important during mergers and acquisitions. When companies are considering acquiring another firm, they need to assess the financial implications accurately. Understanding the income before minority interest allows potential buyers to estimate the real value of the target company, ensuring that they do not overpay based on inflated earnings that include minority interests.In addition, income before minority interest plays a significant role in valuation models. Investors often use various financial ratios and metrics to gauge a company's worth. By focusing on the income available to majority shareholders, analysts can derive more accurate price-to-earnings ratios, which are crucial for determining whether a stock is undervalued or overvalued in the market.Furthermore, this financial term is also relevant for understanding dividend policies. Companies with high income before minority interest may have more flexibility in distributing dividends to their shareholders since they have a larger pool of profits attributable to them. This can be an attractive feature for investors seeking regular income from their investments.In conclusion, grasping the concept of income before minority interest is vital for anyone looking to navigate the world of finance effectively. It provides clarity in financial reporting and aids in making sound investment decisions. As the financial landscape continues to evolve, being equipped with the knowledge of such terms will empower investors and stakeholders to better understand the underlying performance of companies and make informed choices. Therefore, it is essential to incorporate this understanding into financial analysis and investment strategies, ensuring a comprehensive approach to evaluating corporate profitability and shareholder value.

理解财务术语对于任何参与商业、金融或投资的人来说都是至关重要的。其中一个常常出现在企业财务报表中的术语是收入在少数股东权益之前。这个短语指的是公司在计算少数股东应占部分之前的净收入。简单来说,它代表了公司所赚取的利润,排除了那些拥有公司较小股份的人的利益。这一概念对投资者和分析师来说非常重要,因为它提供了一个更清晰的视角来观察公司的盈利能力,尤其是从主要所有者的角度来看。在分析公司的财务状况时,理解收入在少数股东权益之前有助于评估实际可供多数股东使用的利润。它使他们能够在没有少数股东利益影响的情况下评估公司的表现,这样有时会扭曲真实的收益情况。例如,如果一家公司有显著的少数股东权益,其报告的净收入可能无法反映出实际可供多数股东使用的收益。通过隔离收入在少数股东权益之前,利益相关者可以做出更明智的投资决策。此外,这一指标在并购过程中尤为重要。当公司考虑收购另一家公司时,他们需要准确评估财务影响。理解收入在少数股东权益之前使潜在买家能够估算目标公司的真实价值,从而确保他们不会因为包含少数股东权益的虚高收益而支付过高的价格。此外,收入在少数股东权益之前在估值模型中也扮演着重要角色。投资者通常使用各种财务比率和指标来衡量公司的价值。通过关注可供多数股东使用的收入,分析师可以得出更准确的市盈率,这对于判断股票在市场上是否被低估或高估至关重要。此外,这一财务术语对于理解分红政策也很相关。拥有高收入在少数股东权益之前的公司可能在向股东分配股息方面具有更大的灵活性,因为他们拥有更多的可供分配的利润。这对寻求从投资中获得定期收入的投资者来说是一个吸引人的特征。总之,掌握收入在少数股东权益之前的概念对于任何希望有效导航金融世界的人来说都是至关重要的。它为财务报告提供了清晰度,并有助于做出合理的投资决策。随着金融环境的不断发展,掌握这些术语的知识将使投资者和利益相关者更好地理解公司的基本表现,并做出明智的选择。因此,将这一理解融入到财务分析和投资策略中,以确保对企业盈利能力和股东价值的全面评估,是非常必要的。

相关单词

before

before详解:怎么读、什么意思、用法

minority

minority详解:怎么读、什么意思、用法