earned surplus statement

简明释义

营业公积金表

英英释义

例句

1.During the board meeting, the CFO presented the earned surplus statement to highlight the company's growth.

在董事会上，首席财务官展示了盈余公积表以突出公司的增长。

2.The accountant prepared the earned surplus statement to show how profits were reinvested into the company.

会计编制了盈余公积表，以展示利润是如何再投资于公司的。

3.Investors often look at the earned surplus statement to assess the financial health of a business.

投资者通常查看盈余公积表以评估企业的财务健康状况。

4.The company's annual report included an earned surplus statement that detailed the retained earnings for the year.

公司的年报包含了一份盈余公积表，详细说明了年度的留存收益。

5.A positive earned surplus statement indicates that the company has been profitable over time.

积极的盈余公积表表明公司在一段时间内一直盈利。

作文

The concept of an earned surplus statement is fundamental in the field of accounting and finance. It represents a crucial aspect of a company's financial health, detailing the retained earnings that have been generated over time through profitable operations. Understanding this statement is essential for investors, managers, and stakeholders alike, as it provides insight into how effectively a company utilizes its profits. An earned surplus statement essentially summarizes the accumulated profits that are not distributed to shareholders as dividends but are instead reinvested back into the business. This reinvestment can be used for various purposes, such as funding new projects, paying down debt, or enhancing the company's operational capabilities.The importance of an earned surplus statement cannot be overstated. It serves as a barometer for a company's financial stability and growth potential. When a company consistently reports a healthy earned surplus, it indicates that the management is effectively generating profits and making strategic decisions that benefit the long-term sustainability of the organization. Conversely, a declining earned surplus may signal underlying issues within the company, such as poor management decisions, increased competition, or market downturns.Moreover, the earned surplus statement plays a pivotal role in financial analysis. Investors often scrutinize this statement to assess a company's ability to generate future earnings. A strong earned surplus suggests that the company has a solid foundation for future growth, which can lead to increased shareholder value. On the other hand, if a company has a low or negative earned surplus, it may struggle to attract investment, as potential investors might perceive it as a riskier venture.In addition to its relevance for external stakeholders, the earned surplus statement is also crucial for internal decision-making within a company. Management relies on this information to make informed choices about capital allocation, budgeting, and strategic planning. For instance, if the earned surplus is substantial, management might decide to invest in new technologies or expand operations. Conversely, if the earned surplus is shrinking, they may need to reevaluate their spending and consider cost-cutting measures.Furthermore, the earned surplus statement is closely linked to other financial statements, such as the income statement and the balance sheet. The net income reported on the income statement directly impacts the earned surplus, as it reflects the profits generated during a specific period. This earned surplus then flows into the equity section of the balance sheet, illustrating how retained earnings contribute to the overall net worth of the company.In conclusion, understanding the earned surplus statement is vital for anyone involved in the financial aspects of a business. It provides a clear picture of the company's profitability and its capacity for growth. By analyzing this statement, investors and management can make more informed decisions that ultimately drive the success of the organization. The earned surplus is not just a number; it represents the potential for future endeavors and the overall health of the business. Therefore, both current and prospective stakeholders should pay close attention to this important financial metric.

“盈余公积表”是会计和金融领域的一个基本概念。它代表了公司的财务健康的重要方面，详细说明了通过盈利运营在一段时间内所产生的留存收益。理解这一报表对投资者、管理者和利益相关者来说至关重要，因为它提供了公司如何有效利用利润的洞察。“盈余公积表”本质上总结了未分配给股东作为股息的累计利润，而是重新投资回公司。这种再投资可以用于各种目的，例如资助新项目、偿还债务或增强公司的运营能力。“盈余公积表”的重要性不容小觑。它作为公司财务稳定性和增长潜力的晴雨表。当一家公司持续报告健康的盈余公积时，这表明管理层有效地创造了利润，并做出了有利于组织长期可持续发展的战略决策。相反，盈余公积的下降可能表明公司内部存在潜在问题，例如管理决策不当、竞争加剧或市场低迷。此外，“盈余公积表”在财务分析中扮演着关键角色。投资者通常会仔细审查这一报表，以评估公司的未来盈利能力。强劲的盈余公积表明公司具有良好的未来增长基础，这可能导致股东价值的增加。另一方面，如果一家公司的盈余公积较低或为负数，它可能会在吸引投资方面遇到困难，因为潜在投资者可能会将其视为风险较高的企业。除了对外部利益相关者的相关性外，“盈余公积表”对于公司内部决策也至关重要。管理层依赖这些信息来做出有关资本配置、预算和战略规划的明智选择。例如，如果盈余公积相当可观，管理层可能会决定投资于新技术或扩展业务。相反，如果盈余公积在缩减，他们可能需要重新评估支出并考虑削减成本措施。此外，“盈余公积表”与其他财务报表密切相关，例如损益表和资产负债表。损益表中报告的净收入直接影响盈余公积，因为它反映了特定期间内产生的利润。这些盈余公积随后流入资产负债表的权益部分，展示了留存收益如何影响公司的整体净值。总之，理解“盈余公积表”对任何参与企业财务事务的人来说都是至关重要的。它提供了公司盈利能力和增长能力的清晰图景。通过分析这一报表，投资者和管理层可以做出更明智的决策，从而推动组织的成功。盈余公积不仅仅是一个数字；它代表了未来努力的潜力和企业的整体健康。因此，无论是当前还是潜在的利益相关者，都应密切关注这一重要的财务指标。