accumulated surplus; undivided surplus

简明释义

盈余滚存

英英释义

例句

1.A healthy accumulated surplus; undivided surplus can provide a safety net during economic downturns.

健康的累积盈余；未分配盈余可以在经济低迷期间提供安全网。

2.The company reported an accumulated surplus; undivided surplus of $1 million, indicating strong financial health.

该公司报告的累积盈余；未分配盈余为100万美元，表明财务状况良好。

3.The non-profit organization used its accumulated surplus; undivided surplus to fund new community projects.

该非营利组织利用其累积盈余；未分配盈余资助新的社区项目。

4.Investors were pleased to see the accumulated surplus; undivided surplus reflected in the annual report.

投资者很高兴看到年度报告中反映的累积盈余；未分配盈余。

5.The board decided to reinvest the accumulated surplus; undivided surplus back into the business for expansion.

董事会决定将累积盈余；未分配盈余重新投资于业务扩展。

作文

In the realm of finance and economics, the terms accumulated surplus (累积盈余) and undivided surplus (未分配盈余) play a crucial role in understanding an organization's financial health. These concepts are particularly significant for businesses, non-profit organizations, and government entities, as they reflect the financial resources available for future investments, reinvestments, or distributions to stakeholders. Accumulated surplus refers to the total amount of surplus that has been built up over time within an organization. This surplus is generated from various sources, including retained earnings, profits from operations, and other forms of income that exceed expenditures. Essentially, it represents the wealth that an organization has accumulated and can utilize for growth and expansion. For instance, a company that consistently generates profits but chooses to reinvest those profits rather than distribute them as dividends will see its accumulated surplus grow over the years. This accumulation is vital for long-term sustainability, as it provides a buffer against economic downturns and enables the organization to seize new opportunities when they arise.On the other hand, undivided surplus refers specifically to the portion of the accumulated surplus that has not been allocated for specific purposes or distributed among shareholders. It is essentially the retained earnings that remain within the organization for potential future use. This concept is particularly relevant for cooperative businesses and credit unions, where members may have a claim on the surplus generated by the organization. The undivided surplus serves as a reserve that can be used for various initiatives, such as funding community projects, enhancing member services, or improving operational efficiencies. Understanding the distinction between these two terms is critical for stakeholders. Investors, for instance, often look at the accumulated surplus to gauge the overall profitability and financial stability of a company. A higher accumulated surplus may indicate a successful business model and effective management practices, which can lead to increased investor confidence. Conversely, a low or declining accumulated surplus could raise red flags about the organization's ability to generate profits and manage its resources effectively.Moreover, the undivided surplus can influence decisions regarding dividends and reinvestment strategies. Organizations with a substantial undivided surplus may choose to reinvest those funds into research and development, marketing campaigns, or capital improvements, thereby fostering growth and innovation. Alternatively, if an organization has a smaller undivided surplus, it may opt to distribute more significant dividends to shareholders, reflecting a commitment to rewarding investors while still maintaining some level of reinvestment for future growth.In conclusion, both accumulated surplus and undivided surplus are essential concepts in financial management that provide insight into an organization's fiscal health and strategic direction. By analyzing these surpluses, stakeholders can make informed decisions regarding investments, resource allocation, and overall organizational strategy. Understanding how these terms interact and impact financial outcomes is crucial for anyone involved in the financial aspects of a business or organization.

在金融和经济领域，术语累积盈余和未分配盈余在理解一个组织的财务健康状况方面发挥着至关重要的作用。这些概念对于企业、非营利组织和政府实体尤其重要，因为它们反映了未来投资、再投资或分配给利益相关者的可用财务资源。累积盈余是指在组织内部随着时间的推移所累积的盈余总额。这种盈余来源于多种渠道，包括留存收益、经营利润和其他超过支出的收入形式。基本上，它代表了一个组织所积累的财富，可以用于增长和扩展。例如，一家持续产生利润但选择将这些利润再投资而不是作为股息分配的公司，其累积盈余将在多年中不断增长。这种积累对长期可持续性至关重要，因为它提供了抵御经济下滑的缓冲，并使组织能够在机会出现时抓住新机遇。另一方面，未分配盈余特指尚未分配给特定目的或在股东之间分配的累积盈余部分。它本质上是保留在组织内部以备未来使用的留存收益。这个概念在合作社企业和信用社中特别相关，在这些机构中，成员可能对组织产生的盈余有索赔权。未分配盈余作为一种储备，可以用于各种举措，例如资助社区项目、增强会员服务或改善运营效率。理解这两个术语之间的区别对利益相关者至关重要。例如，投资者通常会关注累积盈余来评估公司的整体盈利能力和财务稳定性。较高的累积盈余可能表明成功的商业模式和有效的管理实践，这可以增强投资者的信心。相反，较低或下降的累积盈余可能会引发关于组织生成利润和有效管理资源能力的警示。此外，未分配盈余还可以影响有关股息和再投资策略的决策。拥有大量未分配盈余的组织可能会选择将这些资金再投资于研发、营销活动或资本改善，从而促进增长和创新。相反，如果一个组织的未分配盈余较少，它可能会选择向股东分配更多股息，反映出在奖励投资者的同时仍保持一定程度的再投资以实现未来增长的承诺。总之，累积盈余和未分配盈余都是财务管理中的重要概念，为一个组织的财政健康和战略方向提供了深入的见解。通过分析这些盈余，利益相关者可以就投资、资源分配和整体组织战略做出明智的决策。理解这些术语如何相互作用并影响财务结果，对于任何参与企业或组织财务方面的人来说都是至关重要的。