paid-in surplus

简明释义

缴入公积

英英释义

例句

1.The paid-in surplus 实收盈余 can be used for expansion projects or paying down debt.

该实收盈余 paid-in surplus 可用于扩展项目或偿还债务。

2.Investors were pleased to see the paid-in surplus 实收盈余 grow as it indicates financial health.

投资者看到实收盈余 paid-in surplus 增长感到高兴，因为这表明财务健康。

3.During the annual meeting, the CEO highlighted the importance of maintaining a strong paid-in surplus 实收盈余 for the company's stability.

在年会上，首席执行官强调保持强劲的实收盈余 paid-in surplus 对公司稳定的重要性。

4.The company reported a significant increase in its paid-in surplus 实收盈余, allowing for future investments.

公司报告其实收盈余 paid-in surplus 大幅增加，从而允许未来的投资。

5.A high paid-in surplus 实收盈余 reflects the confidence of shareholders in the company's future.

高实收盈余 paid-in surplus 反映了股东对公司未来的信心。

作文

In the world of finance and accounting, understanding various terms is crucial for both businesses and investors. One such term that often comes up in discussions about corporate finance is paid-in surplus. This term refers to the amount of money that shareholders have contributed to a company beyond the par value of its stock. In simpler terms, it represents the extra funds that investors are willing to pay for shares, reflecting their confidence in the company’s potential for growth and profitability. To grasp the significance of paid-in surplus, it is essential to first understand what 'par value' means. Par value is the nominal or face value of a stock, which is usually set at a very low amount, such as $0.01 per share. When a company issues shares, investors may purchase them for more than this par value. The excess amount paid over the par value is recorded as paid-in surplus, also known as additional paid-in capital.For instance, if a company has a par value of $1 per share and sells its shares for $10 each, the paid-in surplus would be $9 per share. This additional capital can be vital for a company as it provides funds that can be used for expansion, research and development, or paying down debt. Essentially, paid-in surplus serves as a financial cushion that enhances a company's balance sheet and overall financial health.Moreover, paid-in surplus plays a significant role in how a company is perceived by investors. A high level of paid-in surplus indicates strong investor confidence and a robust capital base, which can attract further investment. Conversely, a low or negative paid-in surplus could signal potential issues within the company, such as weak performance or poor management decisions. Investors often look at this figure when assessing a company’s financial stability and growth prospects.Additionally, the treatment of paid-in surplus can vary depending on the jurisdiction and the specific accounting practices employed. In some cases, companies may choose to distribute dividends to shareholders from their paid-in surplus, while in others, they may reinvest these funds back into the business. This decision can significantly impact a company's growth trajectory and its ability to generate returns for shareholders.In conclusion, the term paid-in surplus is more than just an accounting entry; it is a reflection of a company's financial strength and investor confidence. Understanding this concept is essential for anyone looking to navigate the complexities of corporate finance. By recognizing the importance of paid-in surplus, investors can make more informed decisions and better assess the long-term viability of their investments. As businesses continue to evolve and adapt to market conditions, the role of paid-in surplus will remain a critical element in understanding the dynamics of capital structure and shareholder value.

在金融和会计的世界中，理解各种术语对企业和投资者至关重要。其中一个经常出现在公司财务讨论中的术语是实收盈余。这个术语指的是股东为公司股票支付的超过其面值的金额。简单来说，它代表了投资者愿意为股份支付的额外资金，反映了他们对公司增长和盈利潜力的信心。要理解实收盈余的重要性，首先需要了解“面值”是什么意思。面值是股票的名义或面值，通常设定为非常低的金额，例如每股$0.01。当公司发行股票时，投资者可能会以超过这一面值的价格购买它们。超过面值的额外金额被记录为实收盈余，也称为额外实收资本。例如，如果一家公司每股面值为$1，并以每股$10的价格出售其股份，则实收盈余将为每股$9。这笔额外资本对公司至关重要，因为它提供了可用于扩张、研发或偿还债务的资金。基本上，实收盈余作为一种财务缓冲，增强了公司的资产负债表和整体财务健康。此外，实收盈余在公司被投资者看待的方式中起着重要作用。较高的实收盈余水平表明投资者的信心强和资本基础稳固，这可以吸引进一步的投资。相反，低或负的实收盈余可能会发出公司潜在问题的信号，例如业绩不佳或管理决策不当。投资者通常在评估公司的财务稳定性和增长前景时会关注这一数字。此外，实收盈余的处理方式可能因管辖区和具体会计实践而异。在某些情况下，公司可能选择从其实收盈余中向股东分配股息，而在其他情况下，他们可能会将这些资金重新投资于业务。这一决定可能会显著影响公司的增长轨迹及其为股东创造回报的能力。总之，实收盈余这个术语不仅仅是一个会计条目；它还是公司财务实力和投资者信心的反映。理解这一概念对于任何希望驾驭公司财务复杂性的人来说都是必不可少的。通过认识到实收盈余的重要性，投资者可以做出更明智的决策，更好地评估其投资的长期可行性。随着企业不断发展并适应市场条件，实收盈余在理解资本结构和股东价值动态中的作用将始终是关键因素。