capital surplus

简明释义

资本盈余

英英释义

例句

1.Investors are often attracted to firms with a healthy capital surplus.

投资者通常被拥有健康的资本盈余的公司吸引。

2.The firm used its capital surplus to pay off debts and improve its balance sheet.

该公司利用其资本盈余偿还债务并改善资产负债表。

3.A high capital surplus can signal financial stability to potential investors.

高资本盈余可以向潜在投资者传达财务稳定性。

4.The board decided to reinvest the capital surplus into new projects.

董事会决定将资本盈余再投资于新项目。

5.The company's financial report indicated a significant capital surplus.

公司的财务报告显示出显著的资本盈余。

作文

In the world of finance and accounting, understanding the concept of capital surplus is essential for both investors and business owners. Capital surplus refers to the amount by which a company's total capital exceeds its par value of shares. This financial metric is an important indicator of a company's financial health and its ability to fund future projects without needing additional equity financing. When a company issues shares at a price higher than their par value, the excess amount is recorded as capital surplus. This can occur during initial public offerings (IPOs) or subsequent stock sales, reflecting investor confidence in the company's growth potential.The significance of capital surplus goes beyond just being a line item on a balance sheet. It represents the additional funds that a company has at its disposal to reinvest in operations, pay down debt, or distribute dividends to shareholders. For instance, a technology startup that successfully raises capital through a well-received IPO may find itself with a substantial capital surplus, allowing it to invest in research and development, hire new talent, or expand its market reach. This flexibility can be crucial for companies operating in fast-paced industries where innovation is key to maintaining a competitive edge.Moreover, capital surplus can also enhance a company's attractiveness to potential investors. A healthy surplus indicates that a company is not only generating profits but also effectively managing its capital structure. Investors often look for companies with strong capital surplus because it suggests that the firm has room to grow and weather economic downturns. In contrast, companies with little to no surplus may face challenges in funding their operations or pursuing growth opportunities, which could lead to stagnation or decline.However, managing capital surplus wisely is equally important. Companies must strike a balance between retaining earnings for future growth and returning value to shareholders. Excessive accumulation of capital surplus without proper allocation can raise concerns among investors about management's effectiveness and strategic vision. Therefore, it is vital for companies to communicate their plans for utilizing this surplus, whether it involves reinvestment in core business areas, acquisitions, or returning cash to shareholders through dividends or stock buybacks.In summary, capital surplus is a crucial aspect of corporate finance that reflects a company's financial strength and growth potential. It provides businesses with the necessary resources to invest in their future while also serving as a signal to investors about the company's overall health. By understanding how to leverage capital surplus, companies can position themselves for long-term success and stability in an ever-evolving marketplace.

在金融和会计的世界中，理解资本盈余的概念对投资者和企业主来说至关重要。资本盈余是指公司总资本超过其股份面值的金额。这一财务指标是公司财务健康状况的重要指示器，以及其在不需要额外股权融资的情况下为未来项目提供资金的能力。当公司以高于其面值的价格发行股票时，超出部分被记录为资本盈余。这种情况可能发生在首次公开募股（IPO）或后续股票销售中，反映了投资者对公司增长潜力的信心。资本盈余的重要性不仅仅体现在资产负债表上的一项数据。它代表着公司可用来重新投资运营、偿还债务或向股东分配股息的额外资金。例如，一家成功通过备受欢迎的IPO筹集资金的科技初创公司，可能会发现自己拥有可观的资本盈余，使其能够投资于研发、招聘新人才或扩大市场覆盖范围。这种灵活性对在快速变化的行业中运营的公司至关重要，因为创新是保持竞争优势的关键。此外，资本盈余也可以增强公司对潜在投资者的吸引力。健康的盈余表明公司不仅在盈利，而且有效地管理其资本结构。投资者通常寻找具有强大资本盈余的公司，因为这表明该公司有成长的空间并能抵御经济衰退。相比之下，几乎没有盈余的公司可能在资助运营或追求增长机会方面面临挑战，这可能导致停滞或衰退。然而，明智地管理资本盈余同样重要。公司必须在保留收益以促进未来增长与向股东回报价值之间取得平衡。过度积累资本盈余而不进行适当分配，可能会引发投资者对管理层有效性和战略愿景的担忧。因此，公司必须清楚地传达其利用这一盈余的计划，无论是涉及核心业务领域的再投资、收购，还是通过分红或股票回购向股东返还现金。总之，资本盈余是企业财务中的一个关键方面，反映了公司的财务实力和增长潜力。它为企业提供了必要的资源，以投资未来，同时也作为投资者了解公司整体健康状况的信号。通过理解如何利用资本盈余，公司可以为长期成功和在不断发展的市场中的稳定奠定基础。