dividend reserve

简明释义

股息准备金

英英释义

例句

1.Investors were pleased to see an increase in the dividend reserve as it indicates financial stability.

投资者很高兴看到股息储备的增加，因为这表明财务稳定。

2.A healthy dividend reserve can attract more investors to the company.

健康的股息储备可以吸引更多的投资者进入公司。

3.During the financial review, the accountants noted that the dividend reserve had grown significantly.

在财务审查中，会计师注意到股息储备显著增长。

4.The company decided to allocate a portion of its profits to the dividend reserve to ensure future payouts.

公司决定将一部分利润分配到股息储备中，以确保未来的支付。

5.The board approved a plan to enhance the dividend reserve for the next fiscal year.

董事会批准了一项计划，以增强下一财年的股息储备。

作文

In the world of finance and investment, understanding various terms is crucial for making informed decisions. One such term that often comes up in discussions about company finances is dividend reserve. A dividend reserve refers to the portion of a company's profits that are set aside specifically for future dividend payments to shareholders. This practice is essential for companies that aim to maintain a steady dividend payout and ensure that they have sufficient funds available when it comes time to distribute profits to their investors.The concept of a dividend reserve is particularly important for companies that operate in industries with fluctuating earnings. For instance, a company in the technology sector may experience significant revenue spikes during certain quarters, while facing downturns in others. By establishing a dividend reserve, these companies can stabilize their dividend payouts, providing shareholders with consistent returns even when profits dip.Moreover, having a dividend reserve can enhance a company's reputation among investors. A firm that demonstrates a commitment to returning value to its shareholders through regular dividends is likely to attract more investment. Investors often look for companies with a history of stable or increasing dividend payments, as this can indicate financial health and sound management practices. Therefore, maintaining a dividend reserve can be a strategic move to build investor confidence and loyalty.From an accounting perspective, the dividend reserve is typically recorded in the equity section of a company's balance sheet. It is important to note that this reserve is not a liability; rather, it represents retained earnings that have been earmarked for dividends. This distinction is crucial because it reflects a company's decision to prioritize shareholder returns over reinvestment into the business. While some investors may prefer that companies reinvest profits to fuel growth, others may favor the immediate financial benefits of dividends. By creating a dividend reserve, companies can cater to both types of investors.In addition to attracting investors, a well-managed dividend reserve can provide companies with financial flexibility. If a company faces unexpected challenges, such as economic downturns or increased competition, having a reserve can help them navigate these difficulties without cutting dividends. This can be especially important during times of crisis, as maintaining dividend payments can reassure investors and help stabilize stock prices.However, it is important for companies to strike a balance when managing their dividend reserve. Overcommitting to dividends at the expense of reinvestment can lead to long-term issues, including stagnation or decline in growth. Companies must carefully assess their financial health and market conditions to determine the appropriate level of reserves for dividends.In conclusion, the concept of a dividend reserve plays a vital role in corporate finance. It allows companies to manage their profits effectively, attract investors, and maintain financial stability. As investors become increasingly savvy, understanding the implications of a dividend reserve can aid them in making better investment choices. By prioritizing the establishment of a dividend reserve, companies can enhance their long-term sustainability and create lasting value for their shareholders.

在金融和投资的世界中，理解各种术语对于做出明智的决策至关重要。其中一个在公司财务讨论中经常出现的术语是股息储备。股息储备是指公司利润中专门为未来向股东支付股息而预留的部分。这种做法对于那些希望保持稳定股息支付并确保在分配利润时有足够资金可用的公司来说是必不可少的。股息储备的概念对于那些在收入波动的行业中运营的公司尤其重要。例如，科技行业的公司在某些季度可能会经历显著的收入激增，而在其他季度则面临下滑。通过建立股息储备，这些公司可以稳定其股息支付，即使在利润下降时也能为股东提供一致的回报。此外，拥有股息储备可以提升公司在投资者中的声誉。一个展示出通过定期股息向股东返还价值承诺的公司，可能会吸引更多的投资。投资者通常会寻找那些有稳定或增加股息支付历史的公司，因为这可以表明财务健康和管理良好。因此，维护股息储备可以成为一种战略性举措，以建立投资者的信心和忠诚。从会计的角度来看，股息储备通常记录在公司资产负债表的股东权益部分。需要注意的是，这一储备并不是负债；相反，它代表了被指定用于股息的留存收益。这一区分至关重要，因为它反映了公司优先考虑股东回报而非再投资业务的决定。虽然一些投资者可能更喜欢公司将利润再投资以推动增长，但另一些投资者可能更青睐于股息的即时财务利益。通过创建股息储备，公司可以迎合这两类投资者。除了吸引投资者外，管理良好的股息储备还可以为公司提供财务灵活性。如果公司面临意外挑战，例如经济衰退或竞争加剧，拥有储备可以帮助他们在不削减股息的情况下应对这些困难。这在危机时期尤其重要，因为维持股息支付可以让投资者放心，并有助于稳定股价。然而，公司在管理股息储备时必须找到平衡。过度承诺于股息而牺牲再投资可能导致长期问题，包括增长停滞或衰退。公司必须仔细评估其财务健康和市场条件，以确定适当的股息储备水平。总之，股息储备的概念在企业财务中发挥着至关重要的作用。它使公司能够有效管理利润，吸引投资者并保持财务稳定。随着投资者变得越来越精明，理解股息储备的影响可以帮助他们做出更好的投资选择。通过优先建立股息储备，公司可以增强其长期可持续性，并为股东创造持久的价值。