capital surplus

简明释义

资本公积

英英释义

例句

1.A high capital surplus 资本盈余 often attracts potential investors looking for stable companies.

高资本盈余 capital surplus通常吸引寻求稳定公司的潜在投资者。

2.Investors are pleased with the firm's capital surplus 资本盈余, indicating strong financial health.

投资者对公司的资本盈余 capital surplus感到满意，这表明财务状况良好。

3.The company's financial report showed a significant increase in capital surplus 资本盈余 this quarter.

公司的财务报告显示本季度资本盈余 capital surplus显著增加。

4.The board decided to allocate part of the capital surplus 资本盈余 towards research and development.

董事会决定将部分资本盈余 capital surplus拨给研发。

5.The capital surplus 资本盈余 can be used for future investments and expansion.

该资本盈余 capital surplus可以用于未来的投资和扩张。

作文

In the realm of finance and economics, understanding various terms is crucial for making informed decisions. One such term that often comes up in discussions about corporate finance is capital surplus. This concept refers to the amount of money that a company has raised from issuing shares above their par value, which is essentially the nominal value of the shares. When a company issues stock, it can sell it for more than its par value, and the excess amount is recorded as capital surplus on the balance sheet. This surplus is an important indicator of a company's financial health and its ability to fund future growth initiatives.The significance of capital surplus cannot be understated. It serves as a cushion for companies during economic downturns, providing them with additional resources to weather financial storms. For instance, if a company has a robust capital surplus, it may not need to rely heavily on debt financing during challenging times. Instead, it can use its surplus funds to maintain operations, invest in new projects, or even acquire other businesses. This flexibility can be a vital advantage in a competitive market.Moreover, capital surplus can also be a sign of investor confidence. When investors are willing to pay more than the par value for shares, it indicates their belief in the company's potential for growth and profitability. This trust can lead to a higher stock price and greater market capitalization, which further enhances the company's ability to raise funds in the future. In this way, a healthy capital surplus can create a positive feedback loop, where increased investor confidence leads to more capital being raised, which in turn supports further growth.However, it's essential to note that having a large capital surplus does not automatically guarantee success. Companies must strategically manage these funds to ensure they are invested wisely. Poor investment decisions can lead to wasted resources, and ultimately, a decline in shareholder value. Therefore, while a significant capital surplus can provide opportunities, it also comes with responsibilities. Corporate governance and sound financial management practices are critical in leveraging this surplus effectively.In conclusion, capital surplus plays a vital role in the financial landscape of a company. It represents the funds raised beyond the par value of shares and serves as a buffer against economic challenges. Additionally, it reflects investor confidence and can foster further growth opportunities. However, the effective management of this surplus is crucial to avoid potential pitfalls. Understanding the implications of capital surplus is essential for both investors and corporate managers alike, as it can significantly influence a company's trajectory in the competitive world of business.

在金融和经济领域，理解各种术语对于做出明智的决策至关重要。其中一个在企业财务讨论中经常出现的术语是资本盈余。这个概念指的是公司通过发行股票所筹集的超过其面值的金额，面值即股票的名义价值。当一家公司发行股票时，它可以以高于面值的价格出售股票，而超出部分则记录为资产负债表上的资本盈余。这个盈余是公司财务健康状况的重要指标，也是其未来增长计划融资能力的体现。资本盈余的重要性不容小觑。它在经济低迷时期为公司提供了缓冲，使其拥有额外的资源来应对财务危机。例如，如果一家公司拥有强大的资本盈余，那么在困难时期，它可能不需要过度依赖债务融资。相反，它可以利用盈余资金维持运营、投资新项目，甚至收购其他企业。这种灵活性在竞争激烈的市场中可以成为关键优势。此外，资本盈余也可以作为投资者信心的标志。当投资者愿意为股票支付超过面值的价格时，这表明他们对公司增长和盈利潜力的信任。这种信任可以导致更高的股价和更大的市值，从而进一步增强公司未来筹集资金的能力。通过这种方式，健康的资本盈余可以创造一个积极的反馈循环，投资者信心的增加导致更多资本的筹集，进而支持进一步的增长。然而，需要注意的是，拥有大量的资本盈余并不自动保证成功。公司必须战略性地管理这些资金，以确保它们被明智地投资。糟糕的投资决策可能导致资源浪费，并最终导致股东价值的下降。因此，虽然显著的资本盈余可以提供机会，但它也伴随着责任。企业治理和健全的财务管理实践在有效利用这一盈余方面至关重要。总之，资本盈余在公司的财务格局中扮演着重要角色。它代表了超出股票面值筹集的资金，并作为应对经济挑战的缓冲。此外，它反映了投资者的信心，并能够促进进一步的增长机会。然而，有效管理这一盈余对于避免潜在的陷阱至关重要。理解资本盈余的含义对于投资者和企业管理者来说都是必不可少的，因为它可以显著影响公司在竞争激烈的商业世界中的发展轨迹。