capital surplus reserve

简明释义

资本盈余准备

英英释义

A capital surplus reserve is a portion of a company's equity that represents the excess amount received from shareholders over the par value of the shares issued, often used for future investments or to cover potential losses.

资本公积金是公司股东所支付的超过股票面值的部分,代表公司的股本盈余,通常用于未来投资或弥补潜在损失。

例句

1.The board approved a plan to use the capital surplus reserve 资本公积金 for new product development.

董事会批准了一项计划,使用资本公积金 资本公积金进行新产品开发。

2.During the annual meeting, the CFO reported on the growth of the capital surplus reserve 资本公积金 over the last fiscal year.

在年度会议上,首席财务官报告了去年财年的资本公积金 资本公积金增长情况。

3.Investors were pleased to see an increase in the capital surplus reserve 资本公积金, indicating strong financial health.

投资者很高兴看到资本公积金 资本公积金的增加,这表明财务状况良好。

4.A healthy capital surplus reserve 资本公积金 can provide a buffer during economic downturns.

健康的资本公积金 资本公积金可以在经济衰退期间提供缓冲。

5.The company decided to allocate part of its profits to the capital surplus reserve 资本公积金 for future expansion.

公司决定将部分利润分配到资本公积金 资本公积金以便于未来扩展。

作文

In the world of finance and accounting, understanding various terms is essential for effective communication and decision-making. One such term that often comes up in discussions about corporate finance is capital surplus reserve. This term refers to a portion of a company's equity that is derived from transactions other than the issuance of shares at their par value. Essentially, it represents the excess amount received from shareholders over the nominal value of their shares, as well as profits retained in the business that are not distributed as dividends.资本公积金 The capital surplus reserve serves several important functions within a company. First, it acts as a buffer for financial stability. In times of economic uncertainty or downturns, having a healthy capital surplus reserve can provide a company with the necessary funds to navigate through challenging periods without resorting to external financing. This internal cushion allows businesses to maintain operations, pay employees, and meet other obligations, thereby ensuring long-term sustainability.资本公积金 Moreover, the capital surplus reserve can be utilized for various strategic initiatives. Companies may choose to reinvest this surplus into research and development, marketing campaigns, or expansion projects. By using these reserves wisely, organizations can enhance their competitive edge and foster growth. For instance, a technology company might allocate part of its capital surplus reserve towards developing innovative products that could capture a larger market share.资本公积金 Another critical aspect of the capital surplus reserve is its role in shareholder relations. When a company demonstrates a robust reserve, it signals to investors that the organization is financially sound and capable of weathering economic storms. This perception can lead to increased investor confidence, which may result in a higher stock price and improved market valuation. Additionally, companies can sometimes use their capital surplus reserve for share buybacks or special dividends, rewarding shareholders directly and reinforcing their commitment to maximizing shareholder value.资本公积金 However, it is essential to manage the capital surplus reserve prudently. Excessive accumulation of reserves without appropriate investment can lead to inefficiencies and missed opportunities. Investors may question why a company is not utilizing its surplus to drive growth or return capital to shareholders. Therefore, balancing the retention of earnings with strategic investments is crucial for maintaining investor trust and ensuring long-term success.资本公积金 In conclusion, the capital surplus reserve is a vital component of corporate finance that plays a significant role in a company's financial health and strategic planning. It provides a safety net during turbulent times, enables investments in growth opportunities, and fosters positive relationships with shareholders. Understanding this term and its implications can empower individuals in the finance and investment sectors to make informed decisions that contribute to the overall success of their organizations.资本公积金