capital surplus statement

简明释义

公积金计算书

英英释义

例句

1.The capital surplus statement revealed that the company had significant retained earnings.

该资本盈余报表显示公司有显著的留存收益。

2.Investors often review the capital surplus statement to assess the financial health of a company.

投资者通常查看资本盈余报表以评估公司的财务健康状况。

3.A clear capital surplus statement can help stakeholders make informed decisions about investments.

清晰的资本盈余报表可以帮助利益相关者做出明智的投资决策。

4.The accountant prepared the capital surplus statement to show the company's excess capital reserves.

会计师准备了资本盈余报表以显示公司的过剩资本储备。

5.During the annual meeting, the CEO presented the capital surplus statement to highlight the growth in equity.

在年度会议上，首席执行官展示了资本盈余报表以突出股本的增长。

作文

In the world of finance and accounting, understanding various financial statements is crucial for both investors and company management. One such important document is the capital surplus statement, which plays a significant role in providing insights into a company's financial health. The capital surplus statement is essentially a report that reflects the amount of capital that exceeds the par value of the company’s shares. This statement is not only vital for assessing the equity position of a company but also helps in understanding how well a company is managing its capital resources.The capital surplus statement typically includes information about additional paid-in capital, which represents the funds that shareholders have invested in the company above the nominal value of the stock. For example, if a company issues shares with a par value of $1 for $5, the additional $4 is recorded as additional paid-in capital. This is a clear indication of investor confidence in the company, as they are willing to pay more than the minimum required to own a part of the business.Understanding the capital surplus statement is essential for investors who are looking to evaluate the potential for growth in their investments. A robust capital surplus can indicate that a company has a strong financial foundation, which may lead to increased dividends and reinvestment opportunities. Investors often look for companies with a healthy capital surplus statement as it suggests that the company is well-capitalized and capable of funding its operations and growth initiatives without relying heavily on debt.Moreover, the capital surplus statement can also reflect how a company manages its equity financing. Companies that consistently generate a high capital surplus may be better positioned to weather economic downturns, as they have a cushion of capital to draw upon. This can be particularly important during times of financial uncertainty when access to credit may be limited.Additionally, the capital surplus statement can provide insights into a company’s strategic decisions regarding share buybacks or dividend distributions. If a company has accumulated a significant capital surplus, it may choose to return some of that capital to shareholders through dividends or share repurchase programs, thereby enhancing shareholder value. Conversely, a declining capital surplus might signal that a company is facing challenges and may need to reevaluate its financial strategies.In conclusion, the capital surplus statement is a critical component of a company's financial reporting that offers valuable insights into its capital structure and financial health. By analyzing this statement, investors can gain a deeper understanding of how well a company is managing its resources, its potential for future growth, and its ability to provide returns to shareholders. Therefore, both current and prospective investors should pay close attention to the capital surplus statement as part of their overall analysis of a company’s financial performance and stability.

在金融和会计的世界中，理解各种财务报表对投资者和公司管理层至关重要。其中一个重要的文件是资本盈余报表，它在提供公司财务健康状况的洞察方面发挥着重要作用。资本盈余报表本质上是一个反映公司股份面值以上的资本金额的报告。该报表不仅对评估公司的股权状况至关重要，还帮助我们理解公司如何管理其资本资源。资本盈余报表通常包括有关额外实收资本的信息，额外实收资本代表股东在公司股票的名义价值之上所投资的资金。例如，如果一家公司以每股1美元的面值发行股票，而实际售价为5美元，那么额外的4美元将记录为额外实收资本。这清楚地表明了投资者对公司的信心，因为他们愿意支付超过最低要求的价格来拥有公司的一部分。理解资本盈余报表对于希望评估其投资潜力的投资者至关重要。强劲的资本盈余可能表明公司具有坚实的财务基础，这可能导致增加的股息和再投资机会。投资者通常寻找拥有健康资本盈余报表的公司，因为这表明公司资本充足，能够在不依赖大量债务的情况下资助其运营和增长计划。此外，资本盈余报表还可以反映公司如何管理其股权融资。那些持续产生高资本盈余的公司可能更有能力应对经济衰退，因为它们拥有一笔资本缓冲可供支取。在经济不确定时期，这一点尤为重要，因为此时获得信贷的机会可能有限。此外，资本盈余报表还可以提供有关公司在股票回购或股息分配方面的战略决策的见解。如果一家公司积累了显著的资本盈余，它可能会选择通过股息或股票回购计划将部分资本返还给股东，从而提升股东价值。相反，资本盈余的下降可能表明公司面临挑战，可能需要重新评估其财务战略。总之，资本盈余报表是公司财务报告的重要组成部分，提供了有关其资本结构和财务健康状况的宝贵洞察。通过分析该报表，投资者可以更深入地了解公司如何管理其资源、未来增长的潜力以及向股东提供回报的能力。因此，当前和潜在的投资者在整体分析公司的财务表现和稳定性时，应密切关注资本盈余报表。