appropriated retained earnings

简明释义

拨定留存收益

英英释义

例句

1.The financial statements showed a significant amount of appropriated retained earnings (专用留存收益) earmarked for debt repayment.

财务报表显示有一笔可观的appropriated retained earnings（专用留存收益）被指定用于偿还债务。

2.During the annual meeting, the CFO reported on the status of appropriated retained earnings (专用留存收益) and their intended uses.

在年度会议上，首席财务官报告了appropriated retained earnings（专用留存收益）的状态及其预期用途。

3.The company decided to set aside some of its profits as appropriated retained earnings (专用留存收益) for future research and development.

公司决定将部分利润作为appropriated retained earnings（专用留存收益）用于未来的研究和开发。

4.Investors were pleased to see the increase in appropriated retained earnings (专用留存收益) allocated for expansion projects.

投资者对用于扩展项目的appropriated retained earnings（专用留存收益）的增加感到满意。

5.The board approved the allocation of appropriated retained earnings (专用留存收益) to enhance employee training programs.

董事会批准将appropriated retained earnings（专用留存收益）分配给员工培训项目。

作文

In the world of finance and accounting, understanding various terms is crucial for both professionals and students alike. One such term that often comes up in discussions about corporate finances is appropriated retained earnings. This term refers to a portion of a company’s retained earnings that has been set aside for a specific purpose, rather than being available for general use or distribution to shareholders. To fully grasp the significance of appropriated retained earnings, it is essential to first understand what retained earnings are. Retained earnings represent the cumulative amount of net income that a company has retained, rather than distributed as dividends to its shareholders. These earnings can be reinvested into the business for growth or saved for future use. When a company decides to appropriate a portion of its retained earnings, it essentially earmarks those funds for a particular project or obligation. This could include setting aside money for future capital expenditures, research and development, or even to cover potential losses in the future. By doing this, the company demonstrates a proactive approach to financial management, ensuring that it has the necessary resources allocated for important initiatives. The process of appropriating retained earnings typically involves a formal resolution by the company’s board of directors. This resolution outlines the amount of earnings being appropriated and the purpose for which they are designated. For instance, if a company anticipates needing funds for a new product launch, the board may decide to appropriate a certain amount of retained earnings specifically for that project. This helps create transparency and accountability within the organization, as stakeholders can see how funds are being managed and allocated. Moreover, appropriated retained earnings can also have implications for a company’s financial statements. When retained earnings are appropriated, it may alter the way investors view the company’s financial health. Investors may perceive appropriated funds as a sign of careful planning and management, while unappropriated retained earnings might be seen as available for dividends, potentially leading to higher shareholder expectations. It is important to note that appropriating retained earnings does not affect the overall equity of the company; rather, it simply reallocates how those earnings are reported on the balance sheet. The total amount of retained earnings remains the same, but the appropriated portion is separated out for clarity. This distinction can be particularly useful during audits or when presenting financial information to potential investors. In conclusion, appropriated retained earnings play a critical role in a company’s financial strategy. By setting aside portions of retained earnings for specific purposes, companies can ensure they are prepared for future needs and challenges. This practice not only enhances financial planning but also builds trust with investors and stakeholders by showcasing responsible management of resources. Understanding this concept is vital for anyone involved in corporate finance, as it reflects the strategic decisions that impact a company’s growth and sustainability in the long run.

在金融和会计的世界中，理解各种术语对专业人士和学生来说都是至关重要的。其中一个经常出现在公司财务讨论中的术语是专用留存收益。这个术语指的是公司留存收益的一部分，已被特定用途所保留，而不是可用于一般使用或分配给股东。要充分理解专用留存收益的重要性，首先需要了解留存收益是什么。留存收益代表公司累计的净收入金额，这些收入未作为股息分配给股东。这些收益可以再投资于业务以实现增长或为未来使用而保存。当公司决定将一部分留存收益专用时，它实际上是将这些资金指定用于特定项目或义务。这可能包括为未来的资本支出、研发，甚至是覆盖未来潜在损失而预留资金。通过这样做，公司展示了对财务管理的主动态度，确保为重要举措分配必要的资源。专用留存收益的过程通常涉及公司董事会的正式决议。该决议概述了被专用的收益金额以及其指定用途。例如，如果一家公司预计需要资金用于新产品发布，董事会可能会决定专门为该项目拨出一定金额的留存收益。这有助于在组织内部创造透明度和问责制，因为利益相关者可以看到资金是如何管理和分配的。此外，专用留存收益也可能对公司的财务报表产生影响。当留存收益被专用时，可能会改变投资者对公司财务健康状况的看法。投资者可能会将专用资金视为谨慎规划和管理的标志，而未专用的留存收益可能被视为可用于分红，从而导致股东期望更高。需要注意的是，专用留存收益并不影响公司的总体股权；相反，它只是重新分配了这些收益在资产负债表上的报告方式。留存收益的总额保持不变，但专用部分被单独列出以便清晰。这种区分在审计期间或向潜在投资者呈现财务信息时尤其有用。总之，专用留存收益在公司的财务战略中发挥着关键作用。通过将留存收益的部分拨出用于特定目的，公司可以确保为未来的需求和挑战做好准备。这种做法不仅增强了财务规划，还通过展示对资源的负责任管理来建立与投资者和利益相关者的信任。理解这一概念对于任何参与公司财务的人来说都是至关重要的，因为它反映了影响公司长期增长和可持续性的战略决策。