undistributable reserve

简明释义

不可分配准备金

英英释义

例句

1.During the audit, the accountant noted that the undistributable reserve had increased due to retained earnings, which is 不可分配储备。

在审计过程中，会计师注意到由于留存收益，不可分配储备有所增加。

2.In their annual report, the company highlighted the importance of maintaining a healthy undistributable reserve as a cushion against market volatility, which is 不可分配储备。

在年度报告中，公司强调保持健康的不可分配储备的重要性，以作为市场波动的缓冲。

3.The company's financial statements revealed a significant amount of undistributable reserve, which is 不可分配储备 meant to strengthen its balance sheet.

公司的财务报表显示了大量的不可分配储备，这不可分配储备旨在增强其资产负债表。

4.The board decided to allocate some funds from the undistributable reserve for future investments, despite it being 不可分配储备。

董事会决定从不可分配储备中拨出一些资金用于未来投资，尽管这是一笔不可分配储备。

5.Investors were concerned about the high level of undistributable reserve, as it indicates that profits are not being returned to shareholders, which is 不可分配储备。

投资者对高水平的不可分配储备感到担忧，因为这表明利润没有返回给股东，这不可分配储备。

作文

In the world of finance and accounting, understanding various terminologies is crucial for both professionals and students. One such term that often arises in discussions about corporate finance is undistributable reserve. This term refers to a portion of a company's reserves that cannot be distributed to shareholders as dividends. The reasons for this restriction can vary, ranging from legal requirements to the need for retaining earnings for future investment or operational needs.The concept of undistributable reserve is particularly important in the context of maintaining financial stability within a company. For instance, companies may set aside funds in the form of undistributable reserves to ensure they have enough capital to cover unexpected expenses or downturns in the market. This practice not only helps in safeguarding the company’s financial health but also instills confidence among investors and stakeholders.Moreover, the classification of reserves into distributable and undistributable categories is essential for compliance with legal frameworks. Many jurisdictions have regulations that dictate how much profit can be distributed as dividends. By designating certain reserves as undistributable reserve, companies can adhere to these legal stipulations while still providing returns to their shareholders. This careful balance is key to sustaining long-term growth and shareholder trust.Another aspect to consider is how undistributable reserve affects a company's strategy. When a company decides to retain earnings rather than distribute them, it signals a commitment to reinvest in its operations, research and development, or expansion efforts. This can lead to increased innovation and competitiveness in the market. However, it can also lead to dissatisfaction among shareholders who are eager for immediate returns on their investments. Therefore, companies must communicate their rationale for maintaining undistributable reserve effectively to manage shareholder expectations.In summary, the term undistributable reserve plays a vital role in corporate finance by representing funds that are retained within a company for various strategic reasons. Understanding this concept allows stakeholders to grasp the financial decisions made by a company, especially regarding dividend distribution and financial planning. As businesses navigate through economic challenges and opportunities, the management of undistributable reserves will continue to be a significant factor in their overall strategy and success. By prioritizing financial stability and growth, companies can ensure they remain resilient in an ever-changing market landscape.

不可分配储备是指公司无法将其作为股息分配给股东的储备部分。