intercorporate dividend

简明释义

公司间红利

英英释义

例句

1.Investors are often interested in the intercorporate dividend policies of large corporations.

投资者通常对大型公司的企业间股息政策感兴趣。

2.The firm has a strategy to maximize intercorporate dividends to enhance shareholder value.

该公司有一项战略，以最大化企业间股息来提升股东价值。

3.During the quarterly meeting, the CEO discussed the impact of intercorporate dividends on overall profitability.

在季度会议上，首席执行官讨论了企业间股息对整体盈利能力的影响。

4.The company received an intercorporate dividend from its subsidiary, which significantly improved its cash flow.

公司从其子公司收到了企业间股息，这显著改善了其现金流。

5.The accountant reported the intercorporate dividend as income for tax purposes.

会计将企业间股息报告为税务收入。

作文

In the complex world of corporate finance, understanding various financial terms and their implications is crucial for both investors and business professionals. One such term that often arises in discussions about corporate earnings and taxation is intercorporate dividend. An intercorporate dividend refers to the distribution of profits from one corporation to another, typically when one company holds a significant stake in another. This financial mechanism plays a vital role in how companies manage their profits and reinvest in their operations or distribute earnings to shareholders.To grasp the significance of intercorporate dividends, it is essential to consider the relationship between parent and subsidiary companies. When a parent company owns a substantial portion of a subsidiary, it may receive dividends from the subsidiary's profits. These dividends can then be utilized by the parent company to fund new projects, pay down debt, or return capital to its shareholders. The tax implications of intercorporate dividends are also noteworthy, as many jurisdictions offer favorable tax treatment to minimize double taxation on these earnings.For example, if Company A owns 80% of Company B and Company B declares a dividend, the money distributed to Company A is classified as an intercorporate dividend. This arrangement allows Company A to benefit from Company B's profitability without incurring the same level of tax liability that would apply if the profits were distributed directly to individual shareholders.The strategic use of intercorporate dividends can also affect a company's stock price and market perception. Investors often look favorably upon companies that can generate consistent income from their investments in other firms. This is particularly true in industries where mergers and acquisitions are prevalent. Companies that successfully leverage intercorporate dividends can enhance their financial stability and attractiveness to investors.However, it is important to note that reliance on intercorporate dividends can also pose risks. If a subsidiary faces financial difficulties, its ability to pay dividends may diminish, which could adversely affect the parent company's cash flow. Moreover, excessive dependence on intercorporate dividends for revenue can lead to a lack of diversification in a company's income sources, making it vulnerable to market fluctuations.In conclusion, intercorporate dividends serve as an essential tool for corporations looking to optimize their financial strategies. By facilitating the flow of profits between related entities, they enable companies to reinvest in growth opportunities while managing tax liabilities. However, businesses must approach this practice with caution, ensuring that they maintain a balanced and diversified financial portfolio. Understanding the nuances of intercorporate dividends is vital for anyone engaged in corporate finance, as it can significantly impact a company's financial health and overall market performance.

在复杂的企业金融世界中，理解各种金融术语及其影响对投资者和商业专业人士至关重要。一个在讨论企业收益和税收时经常出现的术语是企业间红利。企业间红利指的是一个公司向另一个公司分配利润，通常是在一个公司持有另一个公司的重大股份时。这种金融机制在公司如何管理利润、再投资或将收益分配给股东方面发挥着重要作用。为了理解企业间红利的重要性，有必要考虑母公司与子公司之间的关系。当母公司拥有子公司的大部分股份时，它可能会从子公司的利润中获得红利。这些红利可以被母公司用来资助新项目、偿还债务或向股东返还资本。企业间红利的税收影响也值得注意，因为许多司法管辖区提供优惠的税收待遇，以减少对这些收益的双重征税。例如，如果公司A拥有公司B的80%股份，而公司B宣布分红，那么分配给公司A的资金被归类为企业间红利。这种安排使得公司A能够从公司B的盈利中受益，而无需承担直接分配给个人股东的相同税收负担。战略性地使用企业间红利也会影响公司的股票价格和市场认知。投资者通常对能够从其他公司投资中产生稳定收入的公司持积极看法。这在并购活动频繁的行业尤为明显。成功利用企业间红利的公司能够增强其财务稳定性并提高对投资者的吸引力。然而，值得注意的是，过度依赖企业间红利也可能带来风险。如果子公司面临财务困难，其支付红利的能力可能会减弱，这可能会对母公司的现金流产生不利影响。此外，过度依赖企业间红利作为收入来源可能导致公司收入来源缺乏多样化，使其易受市场波动的影响。总之，企业间红利作为企业优化财务战略的重要工具，通过促进相关实体之间的利润流动，使公司能够再投资于增长机会，同时管理税收负担。然而，企业必须谨慎对待这一做法，确保保持平衡和多样化的财务组合。理解企业间红利的细微差别对于任何从事企业金融的人来说都是至关重要的，因为这可能对公司的财务健康和整体市场表现产生重大影响。