capital surplus reserve

简明释义

公积金准备

英英释义

例句

1.Investors often look for companies with a healthy capital surplus reserve 资本公积金 as it indicates good financial management.

投资者通常寻找拥有健康的资本公积金 capital surplus reserve的公司，因为这表明良好的财务管理。

2.During the annual audit, the accountant reported that the capital surplus reserve 资本公积金 had increased significantly due to recent investments.

在年度审计中，会计报告称，由于近期投资，资本公积金 capital surplus reserve显著增加。

3.The board approved the use of the capital surplus reserve 资本公积金 for future expansion projects.

董事会批准使用资本公积金 capital surplus reserve用于未来的扩展项目。

4.The company decided to allocate part of its profits to the capital surplus reserve 资本公积金 to strengthen its financial stability.

公司决定将部分利润分配到资本公积金 capital surplus reserve中，以增强其财务稳定性。

5.A strong capital surplus reserve 资本公积金 can provide a cushion during economic downturns.

强大的资本公积金 capital surplus reserve可以在经济低迷时期提供缓冲。

作文

Understanding financial terminology is crucial for anyone involved in business or investment. One such term that often arises in discussions about a company's financial health is capital surplus reserve. This term refers to the amount of money that exceeds the nominal value of a company's shares, which is typically generated from issuing shares at a premium or from other sources like asset revaluation. Essentially, it represents the additional funds that a company has accumulated over and above its stated capital. The capital surplus reserve plays a significant role in a company's balance sheet, providing insight into its financial stability and growth potential. For investors, this reserve can be an indicator of how well a company is managing its finances and whether it has the capacity for future expansion. A healthy capital surplus reserve suggests that a company is not only profitable but also capable of reinvesting its earnings to foster further growth.Moreover, the capital surplus reserve can be utilized in various ways. Companies may choose to reinvest these funds back into the business, perhaps by funding new projects, acquiring assets, or expanding operations. Alternatively, they may decide to distribute a portion of these reserves to shareholders in the form of dividends, thereby rewarding investors for their support. This flexibility makes the capital surplus reserve a vital component of corporate finance strategy.From an accounting perspective, the capital surplus reserve is classified under shareholders' equity on the balance sheet. It is important for companies to maintain a robust reserve as it can act as a buffer during economic downturns. Companies with substantial reserves are better positioned to weather financial storms, as they have access to extra cash that can sustain operations when revenues decline.In addition, the capital surplus reserve can enhance a company's creditworthiness. Lenders and investors often look favorably upon companies with strong reserves, viewing them as less risky. This perception can lead to more favorable borrowing terms and increased investor confidence, which in turn can drive up a company's stock price.However, it is essential for companies to manage their capital surplus reserve wisely. Excessive accumulation of reserves without proper utilization can raise concerns among shareholders. Investors may question why the company is holding onto large sums of cash instead of investing in growth opportunities or returning funds to shareholders. Therefore, while having a healthy capital surplus reserve is beneficial, it must be balanced with strategic decision-making to ensure that the funds are being used effectively.In conclusion, the capital surplus reserve is a critical aspect of a company's financial health. It reflects the additional funds available beyond the nominal share value and serves various purposes, including reinvestment in the business and distribution to shareholders. For investors and stakeholders, understanding this term is vital as it provides insights into a company's management of resources and its potential for future growth. As the business landscape continues to evolve, maintaining a sound capital surplus reserve will remain an essential practice for companies aiming for long-term success.

有效理解财务术语对于任何参与商业或投资的人来说都是至关重要的。其中一个在讨论公司财务健康时经常出现的术语是资本公积金。这个术语指的是超过公司股票面值的金额，通常是通过以溢价发行股票或其他来源（如资产重估）产生的。基本上，它代表了公司在其法定资本之上积累的额外资金。资本公积金在公司的资产负债表中扮演着重要角色，为其财务稳定性和增长潜力提供了洞察。对投资者而言，这个储备可以作为公司财务管理良好与否以及是否具备未来扩张能力的指标。健康的资本公积金表明公司不仅盈利，而且能够再投资其收益以促进进一步增长。此外，资本公积金可以以多种方式利用。公司可能选择将这些资金重新投资于业务，例如通过资助新项目、收购资产或扩展运营。或者，他们可能决定将部分储备以股息的形式分配给股东，从而奖励投资者对公司的支持。这种灵活性使得资本公积金成为企业财务战略的重要组成部分。从会计的角度来看，资本公积金被分类为资产负债表上的股东权益。公司保持强劲的储备是重要的，因为它可以在经济低迷时期充当缓冲。拥有大量储备的公司在面对财务风暴时更具韧性，因为它们可以在收入下降时获得额外现金以维持运营。此外，资本公积金可以增强公司的信用worthiness。贷方和投资者通常会对拥有强大储备的公司持积极态度，认为它们风险较小。这种看法可以导致更有利的借贷条款和增加的投资者信心，从而推动公司股价上涨。然而，公司必须明智地管理其资本公积金。如果过度积累储备而未能有效利用，可能会引起股东的担忧。投资者可能会质疑公司为何持有大量现金而不是投资于增长机会或将资金返还给股东。因此，尽管拥有健康的资本公积金是有益的，但必须与战略决策相平衡，以确保资金得到有效使用。总之，资本公积金是公司财务健康的关键方面。它反映了超出面值的额外资金，并服务于各种目的，包括对业务的再投资和向股东的分配。对于投资者和利益相关者来说，理解这个术语至关重要，因为它提供了对公司资源管理及未来增长潜力的洞察。随着商业环境的不断发展，保持健全的资本公积金将始终是公司追求长期成功的重要实践。