stockholders' equity
简明释义
股东权益
英英释义
Stockholders' equity refers to the residual interest in the assets of a corporation after deducting liabilities, representing the ownership stake of shareholders. | 股东权益是指在扣除负债后,企业资产中剩余的权益,代表了股东的所有权份额。 |
例句
1.Increasing stockholders' equity 股东权益 is a sign that a company is retaining more earnings.
增加的 股东权益 stockholders' equity 是公司保留更多收益的标志。
2.A decline in stockholders' equity 股东权益 can indicate poor management decisions.
股东权益 stockholders' equity 的下降可能表明管理决策不当。
3.The company's stockholders' equity 股东权益 increased significantly after the successful product launch.
公司在成功推出新产品后,股东权益 stockholders' equity 显著增加。
4.Investors often look at stockholders' equity 股东权益 to gauge the financial health of a company.
投资者通常通过查看 股东权益 stockholders' equity 来评估公司的财务健康状况。
5.The annual report detailed the changes in stockholders' equity 股东权益 over the past year.
年度报告详细说明了过去一年中 股东权益 stockholders' equity 的变化。
作文
Understanding the concept of stockholders' equity is essential for anyone interested in finance and investment. Stockholders' equity, or sometimes referred to as shareholders' equity, represents the ownership interest of shareholders in a corporation. It is calculated as the difference between total assets and total liabilities, which reveals the net worth of a company from the perspective of its owners. This financial metric is vital for assessing the financial health and stability of a business.When investors look at a company's balance sheet, they often start by examining the stockholders' equity section. This area provides insights into how much value has been generated for shareholders over time. A growing stockholders' equity indicates that a company is effectively reinvesting its profits and increasing its value, which is appealing to potential investors. Conversely, a decline in stockholders' equity may signal financial difficulties or poor management decisions, leading investors to be cautious.There are several components that make up stockholders' equity. The most significant of these is common stock, which represents the initial investment made by shareholders. Additionally, retained earnings, which are profits that have not been distributed as dividends, also contribute to stockholders' equity. This retention of earnings can be used for reinvestment in the business, paying off debt, or saving for future expenses. Another component is additional paid-in capital, which refers to the amount shareholders have paid above the par value of the stock.The importance of stockholders' equity extends beyond just measuring a company's financial performance. It is also a critical indicator for evaluating a company's ability to raise capital. Investors often look at stockholders' equity to determine whether a company has enough buffer to absorb losses. A strong equity position can give a company leverage when negotiating loans or attracting new investment, as it shows that the company has a solid foundation.Moreover, understanding stockholders' equity is crucial for corporate governance. Shareholders have a vested interest in the performance of the company, and they typically have voting rights proportional to their shareholding. This means that they can influence major decisions, such as mergers, acquisitions, and changes in corporate policy. By monitoring stockholders' equity, shareholders can assess how well the management is utilizing their investments and whether their interests are being prioritized.In conclusion, stockholders' equity is a fundamental concept in finance that reflects the residual interest of shareholders in a company's assets after liabilities have been settled. It serves as a key indicator of a company's financial health, growth potential, and ability to attract investment. For both existing and prospective investors, a thorough understanding of stockholders' equity can inform better investment decisions and foster a deeper appreciation for the dynamics of corporate finance. As such, mastering this concept is not only beneficial but essential for anyone looking to navigate the complex world of investing and corporate finance effectively.
理解股东权益的概念对于任何对金融和投资感兴趣的人来说都是至关重要的。股东权益,有时也称为股东权益,代表了股东在公司的所有权利益。它的计算方法是总资产与总负债之间的差额,这揭示了从所有者的角度看公司的净值。这个财务指标对于评估企业的财务健康和稳定性至关重要。当投资者查看公司的资产负债表时,他们通常会首先检查股东权益部分。这一领域提供了有关公司为股东创造了多少价值的见解。增长的股东权益表明公司有效地再投资其利润并增加其价值,这对潜在投资者具有吸引力。相反,股东权益的下降可能表明财务困难或管理决策不当,导致投资者谨慎行事。构成股东权益的几个要素中,最重要的是普通股,它代表了股东所做的初始投资。此外,未分配收益,即未作为红利分配的利润,也会对股东权益产生贡献。这种收益的保留可以用于再投资、偿还债务或储备未来的开支。另一个组成部分是额外实收资本,指的是股东支付的超过股票面值的金额。股东权益的重要性不仅仅体现在衡量公司的财务表现上。它也是评估公司筹集资本能力的关键指标。投资者通常会查看股东权益以确定公司是否有足够的缓冲来吸收损失。强劲的股权地位可以在谈判贷款或吸引新投资时为公司提供杠杆,因为这表明公司有坚实的基础。此外,理解股东权益对于公司治理至关重要。股东对公司的表现有既得利益,通常根据其持股比例拥有投票权。这意味着他们可以影响重大决策,如合并、收购和公司政策的变化。通过监测股东权益,股东可以评估管理层如何利用他们的投资,以及他们的利益是否得到优先考虑。总之,股东权益是金融中的一个基本概念,反映了在清偿负债后股东在公司资产中的剩余权益。它作为公司的财务健康、增长潜力和吸引投资能力的关键指标。对于现有和潜在投资者来说,透彻理解股东权益可以帮助做出更好的投资决策,并加深对公司金融动态的欣赏。因此,掌握这一概念不仅有益,而且对任何希望有效导航复杂投资和公司金融世界的人来说都是必不可少的。