capitalized surplus

简明释义

资本化盈余

英英释义

例句

1.The CFO explained that the capitalized surplus was reinvested into new projects to drive innovation.

首席财务官解释说，资本化盈余被再投资于新项目，以推动创新。

2.The company's financial report showed a significant increase in capitalized surplus, indicating strong growth potential.

公司的财务报告显示，资本化盈余显著增加，表明强劲的增长潜力。

3.A healthy capitalized surplus can provide a buffer during economic downturns.

健康的资本化盈余可以在经济衰退期间提供缓冲。

4.Investors are often attracted to firms with a high capitalized surplus as it reflects effective management of resources.

投资者通常会被拥有高资本化盈余的公司吸引，因为这反映了资源的有效管理。

5.During the audit, the accountants verified the amount of capitalized surplus reported in the balance sheet.

在审计过程中，会计师核实了资产负债表中报告的资本化盈余金额。

作文

In the world of finance and accounting, understanding various terms is crucial for effective decision-making. One such term that often comes up in discussions about corporate finance is capitalized surplus. This concept refers to the excess amount of capital that a company has over its liabilities and is not distributed as dividends to shareholders. Instead, this surplus is reinvested back into the business, which can be vital for growth and expansion. The capitalized surplus can provide a safety net for companies during economic downturns or periods of uncertainty. By retaining this surplus, businesses can ensure they have enough resources to weather financial storms, invest in new projects, or explore opportunities for mergers and acquisitions. For example, a tech startup may choose to maintain a significant capitalized surplus to fund research and development, allowing it to innovate and stay competitive in a rapidly evolving market.Moreover, investors often look at a company's capitalized surplus when assessing its financial health. A high level of retained earnings can indicate that a company is not only profitable but also committed to reinvesting in its operations, which can lead to long-term growth. On the other hand, if a company has a low or decreasing capitalized surplus, it may raise red flags for potential investors. It could suggest that the company is either not generating sufficient profits or is distributing too much capital to shareholders, potentially jeopardizing future growth.Another important aspect of capitalized surplus is its impact on a company's valuation. When calculating the value of a business, analysts often consider the retained earnings as part of the equity. A strong capitalized surplus can enhance a company's perceived value, making it more attractive to investors and stakeholders. Therefore, maintaining a healthy surplus is not just a matter of internal accounting; it can have significant implications for how the market views the company.In conclusion, the term capitalized surplus embodies a critical component of corporate finance that reflects a company's ability to retain and reinvest earnings. Understanding this concept is essential for both business leaders and investors, as it provides insights into a company's financial stability and growth potential. By effectively managing their capitalized surplus, companies can position themselves for success in an increasingly competitive landscape, ensuring they have the necessary resources to innovate, expand, and thrive. Overall, the concept of capitalized surplus serves as a reminder of the importance of strategic financial management in achieving long-term business objectives.

在金融和会计的世界中，理解各种术语对于有效决策至关重要。一个经常出现在企业财务讨论中的术语是资本盈余。这个概念指的是公司拥有的超过其负债的多余资本，这部分资本不会分配给股东作为股息，而是重新投资于业务，这对增长和扩展至关重要。资本盈余可以为公司在经济衰退或不确定时期提供安全网。通过保留这部分盈余，企业可以确保在金融风暴中有足够的资源来应对、投资新项目或探索并购机会。例如，一家科技初创企业可能会选择保持相当可观的资本盈余以资助研究和开发，使其能够创新并在快速发展的市场中保持竞争力。此外，投资者通常在评估公司的财务健康时会关注其资本盈余。高水平的留存收益可以表明公司不仅盈利，而且致力于再投资于其运营，这可能导致长期增长。另一方面，如果一家公司有低或下降的资本盈余，这可能会引起潜在投资者的警觉。这可能表明公司要么没有产生足够的利润，要么将过多的资本分配给股东，从而可能危及未来的增长。资本盈余的另一个重要方面是它对公司估值的影响。在计算企业价值时，分析师通常将留存收益视为股权的一部分。强劲的资本盈余可以增强公司的感知价值，使其对投资者和利益相关者更具吸引力。因此，保持健康的盈余不仅是内部会计的问题；它可能对市场如何看待公司产生重大影响。总之，资本盈余这一术语体现了企业财务的一个关键组成部分，反映了公司保留和再投资收益的能力。理解这一概念对于企业领导者和投资者都至关重要，因为它提供了对公司财务稳定性和增长潜力的洞察。通过有效管理其资本盈余，公司可以为在日益竞争的环境中取得成功奠定基础，确保他们拥有必要的资源进行创新、扩展和繁荣。总体而言，资本盈余的概念提醒我们战略财务管理在实现长期商业目标中的重要性。