unappropriated earned surplus of current period

简明释义

本期未分配盈余

英英释义

例句

1.A healthy unappropriated earned surplus of current period can provide a buffer during economic downturns.

健康的未分配盈余可以在经济衰退期间提供缓冲。

2.Investors are particularly interested in the unappropriated earned surplus of current period as it indicates potential for future dividends.

投资者特别关注当前期间的未分配盈余，因为它表明未来分红的潜力。

3.During the annual meeting, the CFO highlighted the growth in unappropriated earned surplus of current period over the last year.

在年度会议上，首席财务官强调了过去一年中未分配盈余的增长。

4.The company's financial report showed a significant increase in the unappropriated earned surplus of current period.

公司的财务报告显示当前期间的未分配盈余显著增加。

5.The board decided to reinvest the unappropriated earned surplus of current period into new projects.

董事会决定将当前期间的未分配盈余再投资于新项目。

作文

In the realm of finance and accounting, understanding various terms is crucial for making informed decisions. One such term is unappropriated earned surplus of current period, which plays a significant role in assessing a company's financial health. To comprehend this concept fully, we must break it down into its components and analyze its implications for businesses.The term 'unappropriated' refers to funds that have not been allocated for specific purposes. In contrast, 'appropriated' funds are set aside for particular uses, such as reinvestment in the company or distribution to shareholders. Therefore, when we talk about the unappropriated earned surplus of current period, we are discussing profits that the company has generated during the current financial period but has not yet designated for any specific use.'Earned surplus' is a term that indicates the portion of a company's profits that is retained rather than distributed as dividends. This retained earnings can be used for various purposes, including funding new projects, paying off debts, or simply enhancing the company's overall financial stability. The 'current period' signifies the specific timeframe being analyzed, which could be a quarter, a year, or any other defined accounting period.Now, why is the unappropriated earned surplus of current period important? For investors and stakeholders, this figure provides insight into a company's profitability and its approach to managing profits. A high unappropriated earned surplus might suggest that a company is generating substantial profits and choosing to reinvest those earnings back into the business rather than distributing them to shareholders. This can be a positive sign, indicating growth potential and a commitment to long-term success.Conversely, if a company consistently shows a low or declining unappropriated earned surplus of current period, it may raise concerns among investors. It could indicate that the company is struggling to generate profits or that it is overly reliant on distributing earnings to shareholders rather than reinvesting in its operations. This situation can lead to reduced growth prospects and potentially lower stock prices.Moreover, the management's decisions regarding the use of the unappropriated earned surplus of current period can significantly impact the company's future. For instance, if the management opts to reinvest these earnings into research and development, it may lead to innovative products and services that can enhance the company's competitive advantage. On the other hand, failing to utilize this surplus effectively could result in missed opportunities and stagnation.In conclusion, the unappropriated earned surplus of current period is a vital metric that reflects a company's financial performance and strategic direction. Understanding this term allows investors and stakeholders to evaluate how well a company is managing its profits and making decisions that will influence its future growth. As we navigate the complex world of finance, grasping such concepts is essential for making sound investment choices and fostering a deeper understanding of corporate financial health.

在金融和会计领域，理解各种术语对做出明智的决策至关重要。其中一个术语是未分配的本期盈余，它在评估公司财务健康状况方面发挥着重要作用。要全面理解这一概念，我们必须将其分解为各个组成部分，并分析其对企业的影响。“未分配”一词指的是尚未分配用于特定目的的资金。与此相反，“已分配”资金则被预留用于特定用途，例如再投资于公司或分配给股东。因此，当我们谈论未分配的本期盈余时，我们讨论的是公司在当前财务期间内产生的利润，但尚未指定用于任何特定用途。“盈余”是一个术语，表示公司保留而不是作为股息分配的利润部分。这些保留盈余可以用于多种目的，包括资助新项目、偿还债务或简单地增强公司的整体财务稳定性。“当前期间”表示正在分析的特定时间范围，可以是一个季度、一年或任何其他定义的会计期间。那么，为什么未分配的本期盈余如此重要呢？对于投资者和利益相关者而言，这一数字提供了对公司盈利能力和管理利润方式的洞察。高未分配盈余可能表明，公司正在产生可观的利润，并选择将这些收益重新投资于业务，而不是分配给股东。这可以被视为一个积极的信号，表明公司的增长潜力和对长期成功的承诺。相反，如果一家公司持续显示出低或下降的未分配的本期盈余，可能会引起投资者的担忧。这可能表明公司在盈利方面存在困难，或者过于依赖向股东分配收益，而不是重新投资于其运营。这种情况可能导致增长前景降低，并可能导致股票价格下跌。此外，管理层对使用未分配的本期盈余的决策可以显著影响公司的未来。例如，如果管理层选择将这些收益再投资于研发，可能会导致创新产品和服务，从而增强公司的竞争优势。另一方面，未能有效利用这一盈余可能导致错失机会和停滞不前。总之，未分配的本期盈余是反映公司财务表现和战略方向的重要指标。理解这一术语使投资者和利益相关者能够评估公司在管理利润和做出将影响其未来的决策方面的表现。在我们驾驭复杂的金融世界时，掌握这样的概念对于做出明智的投资选择和加深对企业财务健康的理解至关重要。