balance of stockholder's equity

简明释义

股东权益余额

英英释义

例句

1.During the merger, both companies had to agree on the balance of stockholder's equity 股东权益余额 to finalize the deal.

在合并过程中，两家公司必须就股东权益余额 balance of stockholder's equity达成一致以完成交易。

2.A healthy balance of stockholder's equity 股东权益余额 indicates that the company is well-capitalized.

健康的股东权益余额 balance of stockholder's equity表明公司资本充足。

3.The company's annual report highlighted the balance of stockholder's equity 股东权益余额, which increased by 10% compared to last year.

公司的年报突出了股东权益余额 balance of stockholder's equity，与去年相比增长了10%。

4.Investors are keen to understand the balance of stockholder's equity 股东权益余额 before making investment decisions.

投资者希望在做出投资决策之前了解股东权益余额 balance of stockholder's equity。

5.The accountant prepared a detailed analysis of the balance of stockholder's equity 股东权益余额 for the board meeting.

会计为董事会会议准备了关于股东权益余额 balance of stockholder's equity的详细分析。

作文

The concept of balance of stockholder's equity is fundamental to understanding a company's financial health. It represents the net worth of a company from the shareholders' perspective and is an essential part of the balance sheet. The balance of stockholder's equity includes various components such as common stock, preferred stock, retained earnings, and additional paid-in capital. These components together provide insight into how much the shareholders own after all liabilities have been settled.To elaborate, common stock refers to the shares issued to investors that give them ownership in the company. Preferred stock, on the other hand, typically provides no voting rights but has a higher claim on assets and earnings than common stock. Retained earnings are the profits that a company has reinvested in itself rather than distributed as dividends. Additional paid-in capital represents the money that shareholders have invested in excess of the par value of the stock.Understanding the balance of stockholder's equity is crucial for both current and potential investors. A positive balance indicates that the company has more assets than liabilities, which is a good sign of financial stability. Conversely, a negative balance could signal that the company is in financial trouble, potentially leading to bankruptcy if not addressed.Investors often analyze the balance of stockholder's equity in conjunction with other financial metrics to make informed decisions. For instance, they might look at the return on equity (ROE), which measures how effectively a company uses its equity to generate profits. A high ROE can indicate a well-managed company that is capable of generating high returns on the investments made by shareholders.Additionally, trends in the balance of stockholder's equity over time can provide valuable insights. An increasing balance may suggest that a company is growing and retaining earnings, while a declining balance could indicate financial difficulties or excessive dividend payouts. Investors should also consider external factors such as market conditions and industry trends that could impact the company’s financial position.In conclusion, the balance of stockholder's equity is not just a number on a financial statement; it is a reflection of a company’s overall financial health and its ability to generate value for its shareholders. By understanding this concept, investors can make better decisions regarding their investments and assess the long-term viability of the companies they are interested in. As the business landscape continues to evolve, keeping an eye on the balance of stockholder's equity will remain a vital part of investment strategy, ensuring that investors are well-informed about the companies they choose to support.

“股东权益余额”这一概念对于了解公司的财务健康至关重要。它代表了从股东的角度看公司的净资产，是资产负债表的重要组成部分。“股东权益余额”包括普通股、优先股、留存收益和额外实收资本等多个组成部分。这些组成部分共同提供了在偿还所有负债后，股东所拥有的财富的洞察。具体来说，普通股是指发行给投资者的股份，赋予他们对公司的所有权。另一方面，优先股通常不提供投票权，但在资产和收益方面的索赔优于普通股。留存收益是公司再投资于自身的利润，而不是作为股息分配。额外实收资本则表示股东在股票面值之上的投资金额。理解“股东权益余额”对于当前和潜在投资者至关重要。正的余额表明公司拥有的资产超过负债，这表明财务稳定。相反，负的余额可能暗示公司面临财务困境，如果不加以解决，可能导致破产。投资者通常会结合其他财务指标分析“股东权益余额”，以做出明智的决策。例如，他们可能会关注股本回报率（ROE），该指标衡量公司利用其股东权益产生利润的有效性。较高的ROE可能表明公司管理良好，能够为股东投资带来高回报。此外，“股东权益余额”随时间的变化趋势也能提供有价值的洞察。余额的增加可能表明公司在增长并留存收益，而余额的下降可能暗示财务困难或过高的股息支付。投资者还应考虑市场条件和行业趋势等外部因素，这些因素可能影响公司的财务状况。总之，“股东权益余额”不仅仅是财务报表上的一个数字；它反映了公司的整体财务健康状况及其为股东创造价值的能力。通过理解这一概念，投资者可以更好地做出投资决策，并评估他们感兴趣的公司的长期可行性。随着商业环境的不断发展，关注“股东权益余额”将继续是投资策略的重要组成部分，确保投资者对他们选择支持的公司有充分的了解。