statement of changes in stockholder equity

简明释义

股东权益变动表

英英释义

例句

1.The statement of changes in stockholder equity 股东权益变动表 provides insights into retained earnings and dividends paid.

股东权益变动表 股东权益变动表提供了留存收益和支付股息的洞察。

2.Investors should carefully review the statement of changes in stockholder equity 股东权益变动表 to understand how their investments are performing.

投资者应仔细查看股东权益变动表 股东权益变动表，以了解他们的投资表现如何。

3.The company released its annual report, which included the statement of changes in stockholder equity 股东权益变动表 detailing how equity had fluctuated over the year.

公司发布了年度报告，其中包括了< span>股东权益变动表 股东权益变动表，详细说明了权益在一年中的波动情况。

4.For a clearer picture of financial health, the statement of changes in stockholder equity 股东权益变动表 must be analyzed alongside the balance sheet.

为了更清晰地了解财务状况，必须将股东权益变动表 股东权益变动表与资产负债表一起分析。

5.During the financial audit, the accountant focused on the statement of changes in stockholder equity 股东权益变动表 to verify any discrepancies.

在财务审计期间，会计师专注于股东权益变动表 股东权益变动表以核实任何差异。

作文

The financial world is filled with various reports and statements that provide insights into a company's performance and health. One such important document is the statement of changes in stockholder equity, which plays a crucial role in understanding how a company's equity position has evolved over time. This statement outlines the changes in the equity section of the balance sheet, reflecting how profits, losses, dividends, and other factors influence the ownership interest of shareholders.To comprehend the statement of changes in stockholder equity fully, one must first understand what stockholder equity represents. Stockholder equity, also known as shareholders' equity, is the residual interest in the assets of a company after deducting liabilities. It essentially represents the net worth of a company from the perspective of its owners. The statement of changes in stockholder equity thus provides a detailed account of how this equity changes over a specific period, typically a fiscal year.The statement of changes in stockholder equity includes several key components. First, it starts with the beginning balance of equity at the start of the reporting period. This figure is crucial as it serves as the foundation for tracking any changes that occur. Next, the statement will include any net income or loss for the period, which directly affects the retained earnings component of stockholder equity. A profitable year will increase retained earnings, while a loss will decrease it.Another significant aspect covered in the statement of changes in stockholder equity is dividends paid to shareholders. When a company earns profits, it may choose to distribute a portion of these profits to its shareholders in the form of dividends. This distribution reduces the retained earnings and, consequently, the overall equity. Therefore, the dividends section of the statement highlights how much profit is returned to shareholders versus how much is retained within the company for growth and reinvestment.Additionally, the statement of changes in stockholder equity may also reflect any new stock issuances or buybacks. When a company issues new shares, it increases its equity base, while buying back shares reduces the number of outstanding shares and consequently the total equity. These transactions are essential for understanding how a company manages its capital structure and responds to market conditions.The importance of the statement of changes in stockholder equity cannot be understated. For investors, it provides a clear view of how well management is handling profits and losses, how they are rewarding shareholders, and how they are planning for future growth. It also serves as a tool for assessing the company's financial strategies and stability. By analyzing this statement alongside the income statement and balance sheet, stakeholders can gain a comprehensive understanding of a company's financial health.In conclusion, the statement of changes in stockholder equity is a vital financial document that offers insights into how a company's equity changes over time. By detailing the effects of net income, dividends, and stock transactions, it helps investors and analysts gauge the company's performance and make informed decisions. Understanding this statement is essential for anyone looking to invest in or analyze a company's financial standing. Thus, mastering the intricacies of the statement of changes in stockholder equity is fundamental for both current and prospective stakeholders in the financial realm.

金融世界充满了各种报告和报表，这些报告和报表提供了公司业绩和健康状况的洞察。其中一个重要的文件是股东权益变动表，它在理解公司的股权状况如何随时间演变中发挥着至关重要的作用。该报表概述了资产负债表中股东权益部分的变化，反映了利润、损失、分红和其他因素如何影响股东的所有权利益。要充分理解股东权益变动表，首先必须明白股东权益代表什么。股东权益，也称为股东的权益，是公司在扣除负债后对其资产的剩余权益。它本质上代表了从所有者的角度看公司的净值。因此，股东权益变动表提供了一个详细的帐户，说明这一权益在特定时期内（通常是一个财政年度）如何变化。股东权益变动表包括几个关键组成部分。首先，它以报告期开始时的权益余额作为起点。这个数字至关重要，因为它作为跟踪发生的任何变化的基础。接下来，报表将包括报告期内的任何净收入或亏损，这直接影响股东权益的留存收益部分。盈利的一年将增加留存收益，而亏损则会减少它。在股东权益变动表中，另一个重要方面是支付给股东的分红。当公司获得利润时，它可能选择将这些利润的一部分以分红的形式分配给其股东。这种分配减少了留存收益，从而减少了整体股东权益。因此，报表中的分红部分突出了多少利润被返还给股东，以及多少利润被留在公司内部用于增长和再投资。此外，股东权益变动表还可能反映任何新股发行或回购。当一家公司发行新股时，它会增加其资本基础，而回购股份则减少流通股数，从而减少总权益。这些交易对于理解公司如何管理其资本结构以及如何应对市场条件至关重要。股东权益变动表的重要性不容小觑。对于投资者来说，它提供了管理层如何处理利润和亏损、如何回馈股东以及如何规划未来增长的清晰视图。它还作为评估公司财务策略和稳定性的工具。通过将此报表与损益表和资产负债表结合分析，利益相关者可以全面了解公司的财务健康状况。总之，股东权益变动表是一个重要的财务文件，提供了有关公司股权随时间变化的见解。通过详细说明净收入、分红和股票交易的影响，它帮助投资者和分析师评估公司的表现并做出明智的决策。理解此报表对于任何想要投资或分析公司财务状况的人来说都是至关重要的。因此，掌握股东权益变动表的复杂性对于金融领域的当前和潜在利益相关者都是基础。