retained earnings

简明释义

保留收益

英英释义

例句

1.The decision to increase retained earnings was made to support future expansion plans.

增加留存收益的决定是为了支持未来的扩展计划。

2.After reviewing the financial statements, the board noted that the retained earnings had significantly increased over the past year.

在审查财务报表后，董事会注意到过去一年中留存收益显著增加。

3.Investors often look at the retained earnings to assess a company's ability to reinvest in its growth.

投资者通常会关注留存收益以评估公司的再投资能力。

4.A high level of retained earnings can indicate that a company is not distributing enough dividends to its shareholders.

高水平的留存收益可能表明公司没有向股东分配足够的股息。

5.The company decided to reinvest its retained earnings in new technology to improve production efficiency.

公司决定将其留存收益再投资于新技术，以提高生产效率。

作文

Retained earnings are a crucial concept in the realm of accounting and finance. They represent the portion of a company's net income that is not distributed as dividends to shareholders but is instead reinvested in the business or held as a reserve for future use. Understanding retained earnings is essential for both investors and company management, as it reflects the company's ability to generate profit and sustain growth over time.When a company earns a profit, it has several options on how to use that money. It can distribute some of it to shareholders in the form of dividends, reinvest it back into the company for expansion, pay down debt, or retain it for future needs. The amount that is kept within the company becomes part of its retained earnings. This figure is reported on the balance sheet under the equity section and is cumulative, meaning it accumulates over time as profits are retained.For investors, retained earnings can be an indicator of a company's financial health. A consistently high level of retained earnings may suggest that a company is successfully reinvesting its profits to fuel growth. For instance, tech companies often retain a significant portion of their earnings to invest in research and development, which can lead to innovative products and services that drive future sales.On the other hand, if a company has low or negative retained earnings, it may signal trouble. This could indicate that the company is not generating enough profit to cover its expenses or that it is paying out too much in dividends relative to its earnings. Investors should be cautious when evaluating such companies, as they may face challenges in sustaining operations or achieving growth.Moreover, retained earnings play an important role in financial planning and strategy. Management teams often assess their retained earnings when making decisions about capital expenditures, mergers and acquisitions, or entering new markets. For example, if a company has a substantial amount of retained earnings, it may decide to acquire another business or invest in new technology without needing to seek external financing. This can provide a competitive advantage and enhance shareholder value.However, there is also a risk associated with retaining earnings. If management does not effectively utilize these funds, it may lead to inefficiencies or missed opportunities. Shareholders may become dissatisfied if they feel that their returns are being sacrificed for poor investment decisions. Therefore, it is imperative for companies to strike a balance between retaining earnings for growth and providing adequate returns to shareholders through dividends.In conclusion, retained earnings are an essential aspect of a company's financial structure. They not only reflect the company's past performance but also its future potential. By understanding how retained earnings work, both investors and management can make informed decisions that contribute to the long-term success of the organization. As businesses navigate the complexities of the market, the effective management of retained earnings will remain a key factor in achieving sustainable growth and profitability.

留存收益是会计和金融领域中的一个重要概念。它们代表公司净收入中不分配给股东作为股息的部分，而是再投资于业务或作为未来使用的储备。理解留存收益对于投资者和公司管理层至关重要，因为它反映了公司产生利润和持续增长的能力。当公司盈利时，它有几种选择来使用这些资金。它可以将其中的一部分以股息的形式分配给股东，或将其再投资回公司以进行扩张，偿还债务，或者为未来的需求保留。这些留在公司内部的金额成为其留存收益。这一数字在资产负债表的股东权益部分报告，并且是累积的，意味着随着利润的留存，它会随着时间的推移而增加。对于投资者来说，留存收益可以作为公司财务健康状况的指标。长期保持高水平的留存收益可能表明公司成功地将利润再投资以推动增长。例如，科技公司通常会保留大量收益用于研发，这可能会导致创新产品和服务，从而推动未来的销售。另一方面，如果一家公司拥有低或负的留存收益，这可能会发出警告信号。这可能表明公司未能产生足够的利润来覆盖其支出，或者相对于其收益支付的股息过多。在评估这样的公司时，投资者应该保持谨慎，因为它们可能面临维持运营或实现增长的挑战。此外，留存收益在财务规划和战略中也扮演着重要角色。管理团队在做出资本支出、并购或进入新市场的决策时，通常会评估其留存收益。例如，如果一家公司有大量的留存收益，它可能决定收购另一家公司或投资新技术，而无需寻求外部融资。这可以提供竞争优势并增强股东价值。然而，留存收益的保留也存在风险。如果管理层未能有效利用这些资金，可能会导致效率低下或错失机会。如果股东感到他们的回报因糟糕的投资决策而受到牺牲，他们可能会感到不满。因此，公司必须在保留收益以促进增长和通过股息向股东提供足够回报之间找到平衡。总之，留存收益是公司财务结构的重要组成部分。它们不仅反映公司的过去表现，还反映其未来潜力。通过理解留存收益的运作方式，投资者和管理层都可以做出有助于组织长期成功的明智决策。随着企业在市场复杂性中航行，有效管理留存收益将始终是实现可持续增长和盈利的关键因素。