capital reserve

简明释义

公积金

英英释义

A capital reserve is a portion of a company's reserves that is set aside for specific purposes, such as funding future expansion or absorbing losses, and is not available for distribution as dividends to shareholders.

资本储备是公司保留的一部分资金,专门用于特定目的,例如资助未来扩张或吸收损失,并且不能作为股息分配给股东。

例句

1.Investors often look for companies with a healthy capital reserve 资本公积金 before investing.

投资者在投资之前通常会寻找拥有健康资本公积金 资本公积金的公司。

2.A strong capital reserve 资本公积金 can help businesses weather financial storms.

强大的资本公积金 资本公积金可以帮助企业度过财务风暴。

3.During the audit, the accountant noted that the capital reserve 资本公积金 was significantly lower than expected.

在审计过程中,会计注意到资本公积金 资本公积金明显低于预期。

4.The company allocated a portion of its profits to the capital reserve 资本公积金 for future expansion.

公司将一部分利润分配到资本公积金 资本公积金以便未来扩张。

5.The board decided to increase the capital reserve 资本公积金 to support new projects.

董事会决定增加资本公积金 资本公积金以支持新项目。

作文

In the world of finance and accounting, the term capital reserve refers to a portion of a company's equity that is set aside for specific purposes. This reserve is not meant to be distributed as dividends to shareholders but is retained within the company for future investments, expansion, or to cover unforeseen expenses. Understanding the significance of capital reserve is crucial for both investors and company management, as it plays a vital role in ensuring the long-term stability and growth of a business.A capital reserve typically arises from profits that are not distributed to shareholders or from revaluation of assets. For instance, if a company sells an asset for more than its book value, the excess amount can be allocated to the capital reserve. This practice helps to strengthen the financial position of the company by providing a buffer against potential losses or economic downturns.One of the primary purposes of maintaining a capital reserve is to ensure that a company has sufficient funds available for reinvestment. Companies often face opportunities for growth, such as acquiring new technologies, expanding into new markets, or enhancing their product lines. Having a robust capital reserve allows companies to seize these opportunities without relying heavily on external financing, which can be costly and may dilute existing shareholders' equity.Moreover, a well-managed capital reserve can enhance a company's creditworthiness. Lenders and investors often look favorably upon companies that maintain strong reserves, as it demonstrates prudent financial management and a commitment to long-term sustainability. This can lead to better borrowing terms and lower interest rates, ultimately benefiting the company’s bottom line.It is also important to note that the regulatory environment often influences how companies manage their capital reserve. Different jurisdictions have varying requirements regarding the maintenance and reporting of reserves. For example, in some countries, companies may be required to allocate a certain percentage of their profits to reserves, which can impact their overall financial strategy.In conclusion, the concept of capital reserve is fundamental to the financial health of a company. It serves as a safety net during challenging times and provides the necessary funds for growth and development. Investors should pay close attention to a company's capital reserve policies as they can provide insight into the company's risk management practices and long-term planning strategies. By understanding the role of capital reserve, stakeholders can make more informed decisions regarding their investments and the overall direction of the company.Overall, the effective management of capital reserve is essential for any organization aiming for sustainable growth and resilience in an ever-changing economic landscape.

在金融和会计领域,术语资本储备指的是公司留存的一部分股本,用于特定目的。该储备不打算作为股息分配给股东,而是保留在公司内部用于未来投资、扩张或应对不可预见的支出。理解资本储备的重要性对于投资者和公司管理层至关重要,因为它在确保企业长期稳定和增长方面发挥着重要作用。资本储备通常来自未分配给股东的利润或资产重估。例如,如果一家公司以高于其账面价值的价格出售资产,超出金额可以分配到资本储备中。这种做法有助于通过提供缓冲来增强公司的财务状况,以应对潜在损失或经济下滑。保持资本储备的主要目的之一是确保公司拥有足够的资金进行再投资。公司经常面临增长机会,例如收购新技术、扩展到新市场或增强产品线。拥有充足的资本储备使公司能够抓住这些机会,而无需过度依赖外部融资,这可能会增加成本并稀释现有股东的权益。此外,良好的资本储备管理可以增强公司的信用worthiness。贷款人和投资者通常对维持强大储备的公司持积极态度,因为这表明谨慎的财务管理和对长期可持续性的承诺。这可以导致更好的借贷条件和更低的利率,从而最终有利于公司的底线。还需要注意的是,监管环境通常会影响公司如何管理其资本储备。不同的司法管辖区对储备的维护和报告有不同的要求。例如,在某些国家,可能要求公司将一定比例的利润分配到储备中,这可能会影响其整体财务战略。总之,资本储备的概念对公司的财务健康至关重要。它在困难时期充当安全网,并为增长和发展提供必要的资金。投资者应密切关注公司的资本储备政策,因为它们可以提供有关公司风险管理实践和长期规划策略的洞察。通过理解资本储备的作用,利益相关者可以就其投资和公司整体方向做出更明智的决策。总体而言,有效管理资本储备对于任何希望实现可持续增长和在不断变化的经济环境中保持韧性的组织都是必不可少的。