appropriated retained earnings

简明释义

拨定留存收益

英英释义

例句

1.During the annual meeting, the board discussed the need to increase appropriated retained earnings 拨备留存收益 to strengthen the company's financial position.

在年会上，董事会讨论了增加拨备留存收益 appropriated retained earnings以增强公司财务状况的必要性。

2.Investors were pleased to see that the firm had successfully increased its appropriated retained earnings 拨备留存收益 over the past year.

投资者高兴地看到公司在过去一年中成功增加了拨备留存收益 appropriated retained earnings。

3.The company decided to allocate some of its profits to appropriated retained earnings 拨备留存收益 for future research and development projects.

公司决定将部分利润分配到拨备留存收益 appropriated retained earnings 用于未来的研究和开发项目。

4.The financial report highlighted a significant rise in appropriated retained earnings 拨备留存收益, indicating a commitment to long-term growth.

财务报告强调了拨备留存收益 appropriated retained earnings的显著增长，表明对长期增长的承诺。

5.To prepare for potential market fluctuations, the management team recommended setting aside funds as appropriated retained earnings 拨备留存收益.

为了应对潜在的市场波动，管理团队建议将资金作为拨备留存收益 appropriated retained earnings预留出来。

作文

In the world of finance and accounting, understanding the various components of a company's financial statements is crucial for stakeholders. One such component that often raises questions is appropriated retained earnings. This term refers to a portion of a company's retained earnings that has been set aside for a specific purpose, rather than being available for general business use or distribution as dividends to shareholders. The concept of appropriated retained earnings is essential for companies that want to ensure they have funds allocated for future projects, investments, or contingencies.Retained earnings, in general, represent the cumulative amount of net income that a company has retained, rather than distributed to its shareholders. When a company earns a profit, it can choose to reinvest that profit back into the business or distribute it as dividends. However, when a company decides to appropriate a portion of its retained earnings, it signifies a strategic decision to reserve those funds for a particular need.For instance, a company may decide to appropriate retained earnings for research and development (R&D) purposes. By doing so, the company ensures that it has the necessary funds to innovate and stay competitive in the market. This appropriation could be reflected in the financial statements, providing transparency to investors about where the company intends to allocate its resources.Another common reason for appropriating retained earnings is to prepare for future capital expenditures. Companies often face significant costs when upgrading equipment, expanding operations, or entering new markets. By setting aside a portion of their retained earnings, they can mitigate the impact of these expenses on their cash flow when the time comes for investment.It is important to note that appropriated retained earnings do not affect the overall retained earnings balance on the balance sheet; rather, they are a way of categorizing a portion of those earnings. The total retained earnings figure remains unchanged, but the appropriated part indicates that those funds are earmarked for specific purposes. This categorization helps both management and investors understand the company's financial strategy and priorities.From an investor's perspective, the existence of appropriated retained earnings can be a positive sign. It shows that the company is planning for the future and is committed to using its profits wisely. Investors often look for companies that are not only generating profits but are also strategically allocating those profits to foster growth and stability. Therefore, a company with a clear plan for its appropriated retained earnings may be viewed more favorably in the eyes of potential investors.In conclusion, appropriated retained earnings play a vital role in a company's financial management. They represent a deliberate choice to reserve funds for specific purposes, showcasing a company's commitment to strategic planning and growth. Understanding this concept allows stakeholders to gain deeper insights into a company's financial health and future prospects. As businesses continue to navigate complex market environments, the ability to effectively manage and appropriate retained earnings will remain a key factor in achieving long-term success.

在财务和会计的世界中，理解公司财务报表的各个组成部分对利益相关者至关重要。其中一个经常引起疑问的组成部分是专用留存收益。这个术语指的是公司留存收益的一部分，这部分资金已被分配用于特定目的，而不是可用于一般业务使用或分配给股东作为红利。专用留存收益的概念对于希望确保为未来项目、投资或应急情况分配资金的公司至关重要。留存收益通常代表公司保留的累计净收入，而不是分配给股东。当公司赚取利润时，可以选择将该利润重新投资于业务或分配为红利。然而，当公司决定专用一部分留存收益时，这表明了一种战略决策，即将这些资金保留用于特定需求。例如，公司可能决定将留存收益专用于研发（R&D）。通过这样做，公司确保拥有必要的资金进行创新并在市场中保持竞争力。这种专用可以反映在财务报表中，为投资者提供有关公司打算如何分配资源的透明度。另一个常见的专用留存收益的原因是为未来的资本支出做准备。公司在升级设备、扩大运营或进入新市场时，通常会面临重大成本。通过预留一部分留存收益，他们可以在投资时减轻这些费用对现金流的影响。需要注意的是，专用留存收益不会影响资产负债表上的总留存收益余额；相反，它们是对这些收益的一部分进行分类的方式。总留存收益数字保持不变，但专用部分表明这些资金被指定用于特定目的。这种分类有助于管理层和投资者理解公司的财务战略和优先事项。从投资者的角度来看，存在专用留存收益可能是一个积极的信号。这表明公司正在为未来做规划，并致力于明智地使用其利润。投资者通常寻找那些不仅能够产生利润，而且还能够战略性地分配这些利润以促进增长和稳定的公司。因此，拥有明确计划的公司，其专用留存收益可能在潜在投资者眼中更具吸引力。总之，专用留存收益在公司的财务管理中发挥着至关重要的作用。它们代表了为特定目的保留资金的深思熟虑的选择，展示了公司对战略规划和增长的承诺。理解这一概念使利益相关者能够更深入地了解公司的财务健康状况和未来前景。随着企业继续应对复杂的市场环境，有效管理和专用留存收益的能力将仍然是实现长期成功的关键因素。