earned surplus

简明释义

营业公积

英英释义

例句

1.The earned surplus is an important indicator of the company's financial health.

该留存盈余是公司财务健康的重要指标。

2.Investors are pleased with the earned surplus as it suggests the company is reinvesting profits wisely.

投资者对留存盈余感到满意，因为这表明公司明智地再投资利润。

3.The company reported a significant increase in its earned surplus for the fiscal year, indicating strong profitability.

该公司报告了其财年的留存盈余显著增加，表明盈利能力强劲。

4.Management decided to distribute part of the earned surplus as dividends to shareholders.

管理层决定将部分留存盈余作为股息分配给股东。

5.A healthy earned surplus can provide a buffer during economic downturns.

健康的留存盈余可以在经济低迷期间提供缓冲。

作文

In the world of finance and accounting, terms often hold significant weight in understanding a company's financial health. One such term is earned surplus, which refers to the portion of a company's profits that is retained for reinvestment rather than distributed as dividends to shareholders. This concept is crucial for evaluating how well a company manages its earnings and utilizes them for future growth.The earned surplus plays a vital role in a company’s balance sheet, as it reflects the accumulated profits that have been reinvested back into the business. Unlike dividends, which are paid out to shareholders, earned surplus signifies a commitment to growth and sustainability. Companies with a high earned surplus indicate that they are focusing on long-term goals rather than short-term gains.For instance, consider a technology startup that has recently become profitable. Instead of distributing its profits to investors, it decides to reinvest in research and development (R&D) to innovate new products. By doing so, the company increases its earned surplus, demonstrating its strategy to enhance future profitability through innovation. Investors often look favorably upon such decisions, as they suggest that the company is poised for continued growth.Moreover, the earned surplus can also provide a buffer during economic downturns. Companies with substantial retained earnings have the financial flexibility to navigate tough times without resorting to external financing. This stability can be critical in maintaining operations, paying off debts, and ultimately protecting shareholder value.However, it’s essential to recognize that while a high earned surplus can signal a healthy company, it may also raise questions about management's efficiency. If a company consistently retains a significant amount of earnings without clear plans for reinvestment or growth, investors might wonder why profits are not being utilized more effectively. Therefore, it’s important for companies to communicate their strategies regarding earned surplus clearly to maintain investor confidence.In conclusion, earned surplus is more than just an accounting term; it encapsulates a company’s strategy towards growth and sustainability. By retaining profits for reinvestment, companies can position themselves for future success. However, transparency in how these retained earnings are used is crucial for maintaining trust with shareholders. Understanding the implications of earned surplus empowers investors and stakeholders to make informed decisions about a company's potential for growth and stability in the competitive market landscape.

在金融和会计的世界中，术语往往在理解公司的财务健康状况方面具有重要意义。其中一个术语是累计盈余，它指的是公司保留用于再投资而不是分配给股东的利润部分。这个概念对于评估公司如何管理其收益以及如何利用这些收益实现未来增长至关重要。累计盈余在公司的资产负债表中发挥着至关重要的作用，因为它反映了被重新投资回业务中的累积利润。与分红不同，累计盈余意味着对增长和可持续性的承诺。拥有高累计盈余的公司表明它们专注于长期目标，而不是短期收益。例如，考虑一家最近开始盈利的科技初创公司。它决定不将利润分配给投资者，而是将其再投资于研发（R&D），以创新新产品。通过这样做，公司增加了其累计盈余，展示了其通过创新增强未来盈利能力的战略。投资者通常对这样的决策持积极态度，因为这表明公司有望继续增长。此外，累计盈余还可以为公司在经济低迷时期提供缓冲。拥有大量保留盈余的公司在面临困难时具有财务灵活性，无需依赖外部融资。这种稳定性对于维持运营、偿还债务以及最终保护股东价值至关重要。然而，重要的是要认识到，尽管高累计盈余可以表明公司健康，但它也可能引发有关管理效率的问题。如果一家公司持续保留大量盈余而没有明确的再投资或增长计划，投资者可能会质疑为什么利润没有得到更有效的利用。因此，公司必须清晰地传达他们关于累计盈余的策略，以保持投资者的信心。总之，累计盈余不仅仅是一个会计术语；它概括了公司对增长和可持续性的战略。通过保留利润进行再投资，公司可以为未来的成功奠定基础。然而，如何使用这些保留盈余的透明度对于维护与股东的信任至关重要。理解累计盈余的含义使投资者和利益相关者能够就公司在竞争市场环境中的增长和稳定潜力做出明智的决策。