restated retained earnings

简明释义

改编留存收益

英英释义

例句

1.Investors were concerned about the implications of the restated retained earnings 重述的留存收益 on future dividends.

投资者对重述的留存收益 restated retained earnings 对未来股息的影响感到担忧。

2.After the audit, the restated retained earnings 重述的留存收益 reflected a more accurate picture of the company's profitability.

审计后，重述的留存收益 restated retained earnings 显示了公司盈利能力的更准确情况。

3.The company had to adjust its financial statements, leading to an increase in the restated retained earnings 重述的留存收益 for the previous year.

公司不得不调整其财务报表，导致去年重述的留存收益 restated retained earnings 增加。

4.The financial report included a detailed note on the adjustments made to the restated retained earnings 重述的留存收益 from prior periods.

财务报告中包含了一份详细的说明，说明了对之前期间的重述的留存收益 restated retained earnings 所做的调整。

5.The board approved the changes in accounting policies, which resulted in higher restated retained earnings 重述的留存收益 for the current fiscal year.

董事会批准了会计政策的变更，导致本财年的重述的留存收益 restated retained earnings 更高。

作文

In the world of finance and accounting, terms like 'restated retained earnings' play a crucial role in understanding a company's financial health. Retained earnings, which refer to the portion of net income that is retained by a company rather than distributed as dividends, are essential for reinvestment and growth. However, there are times when companies must adjust their financial statements due to errors or changes in accounting policies. This is where the concept of restated retained earnings comes into play.When a company discovers an error in its previous financial statements, it may need to restate its earnings. This means that the company will go back and correct past financial reports to reflect the accurate figures. The adjustments can affect various accounts, including revenues, expenses, and most importantly, retained earnings. The restated retained earnings represent the revised amount of earnings that have been retained after accounting for these corrections.The process of restating retained earnings is not taken lightly; it often indicates that there were significant discrepancies in the financial reporting. For example, if a company initially reported $1 million in retained earnings but later discovered that it had overestimated its revenues, the restated retained earnings might be adjusted down to $800,000. This adjustment not only affects the balance sheet but also impacts stakeholders' perceptions of the company's credibility and reliability.Investors closely monitor restated retained earnings as they provide insights into a company's financial integrity. Frequent restatements may signal underlying issues within the organization, such as poor internal controls or lack of proper oversight. As a result, investors might become wary, leading to a decline in stock prices and overall market confidence.Moreover, the implications of restated retained earnings extend beyond just the numbers. They can influence a company's strategic decisions. For instance, if a company realizes that its retained earnings have decreased significantly due to restatements, it may reconsider its dividend policy or investment strategies. The management team might decide to reinvest more heavily in operations to offset the negative impact of the restatement on their financial standing.In conclusion, the term restated retained earnings encapsulates a vital aspect of corporate finance. It not only reflects a company's efforts to present accurate financial information but also serves as a warning signal to investors regarding potential mismanagement. Understanding this concept is essential for anyone involved in financial analysis, investment, or corporate governance. By acknowledging the importance of restated retained earnings, stakeholders can make more informed decisions about their investments and the overall health of a company.

在金融和会计的世界里，像“重述留存收益”这样的术语在理解公司的财务健康状况中起着至关重要的作用。留存收益是指公司保留的净收入部分，而不是作为股息分配的部分，这对再投资和增长至关重要。然而，有时公司必须由于错误或会计政策的变化而调整其财务报表。这就是“重述留存收益”这一概念发挥作用的地方。当一家公司发现其以前的财务报表中存在错误时，可能需要重述其收益。这意味着公司将回过头来修正过去的财务报告，以反映准确的数字。这些调整可能影响各种账户，包括收入、费用，以及最重要的留存收益。“重述留存收益”代表在考虑这些修正后，已经保留的收益的修订金额。重述留存收益的过程并非轻而易举；这通常表明财务报告中存在重大差异。例如，如果一家公司最初报告留存收益为100万美元，但后来发现高估了其收入，则“重述留存收益”可能会调整为80万美元。这一调整不仅影响资产负债表，还影响利益相关者对公司信誉和可靠性的看法。投资者密切关注“重述留存收益”，因为它们提供了有关公司财务诚信的见解。频繁的重述可能表明组织内部存在潜在问题，例如内部控制不力或缺乏适当的监督。因此，投资者可能会变得谨慎，导致股价下跌和整体市场信心下降。此外，“重述留存收益”的影响不仅限于数字。它们还可以影响公司的战略决策。例如，如果一家公司意识到由于重述，其留存收益显著减少，它可能会重新考虑其股息政策或投资策略。管理团队可能决定更加重视运营投资，以抵消重述对其财务状况的负面影响。总之，“重述留存收益”这一术语概括了企业财务的一个重要方面。它不仅反映了公司努力提供准确财务信息的努力，而且还作为投资者关于潜在管理不善的警示信号。理解这一概念对于任何参与财务分析、投资或公司治理的人来说都是至关重要的。通过承认“重述留存收益”的重要性，利益相关者可以更明智地做出关于投资和公司整体健康状况的决策。