consolidated surplus statement

简明释义

合并盈余表

英英释义

例句

1.The auditors reviewed the consolidated surplus statement to ensure compliance with accounting standards.

审计师审查了合并盈余报表，以确保符合会计标准。

2.During the annual meeting, the CEO presented the consolidated surplus statement to highlight the company's profitability.

在年度会议上，首席执行官展示了合并盈余报表，以强调公司的盈利能力。

3.The consolidated surplus statement indicated a significant increase in retained earnings compared to the previous year.

与去年相比，合并盈余报表显示留存收益显著增加。

4.The accountant prepared the consolidated surplus statement for the fiscal year to show the overall financial health of the company.

会计师准备了合并盈余报表，以展示公司的整体财务健康状况。

5.Investors often review the consolidated surplus statement before making decisions on purchasing stocks.

投资者通常在决定购买股票之前，会查看合并盈余报表。

作文

In the realm of financial reporting, understanding various statements is crucial for stakeholders to make informed decisions. One such important document is the consolidated surplus statement, which plays a significant role in presenting the financial health of a company. This statement summarizes the surplus or retained earnings of a company and its subsidiaries, providing a comprehensive overview of how profits are managed over time.The consolidated surplus statement is essential for investors, as it reflects the overall profitability of the entire corporate group. By consolidating the surplus from all entities under one umbrella, stakeholders can assess the financial performance of the organization as a whole rather than piecemeal. This holistic view is particularly beneficial when evaluating companies with multiple subsidiaries operating in different markets or sectors.Moreover, the consolidated surplus statement aids in understanding how effectively a company reinvests its earnings. A growing surplus indicates that a company is not only generating profits but also retaining a portion of those profits for future growth. This retained earnings can be utilized for various purposes, such as funding new projects, paying down debt, or enhancing shareholder value through dividends.In addition to providing insights into profitability, the consolidated surplus statement also offers a glimpse into a company’s financial strategy. For instance, if a company consistently shows a high surplus, it may indicate a conservative approach to spending and a focus on long-term stability. Conversely, a declining surplus might raise concerns about operational efficiency or market competitiveness.Another critical aspect of the consolidated surplus statement is its relevance during mergers and acquisitions. When companies merge, understanding the combined surplus is vital for assessing the financial implications of the merger. It helps stakeholders determine whether the merger will create value and improve the financial standing of the new entity.Furthermore, the consolidated surplus statement is necessary for compliance with accounting standards and regulations. Companies are required to present their financial statements in a manner that accurately reflects their financial position. This ensures transparency and builds trust among investors and regulators alike.In conclusion, the consolidated surplus statement is a fundamental financial document that provides valuable insights into a company's profitability, financial strategy, and overall health. By summarizing the retained earnings of a company and its subsidiaries, it allows stakeholders to make well-informed decisions based on a comprehensive understanding of the organization's financial performance. As businesses continue to evolve and expand, the importance of accurately reporting consolidated surpluses will remain a cornerstone of effective financial management and reporting practices.

在财务报告的领域，理解各种报表对利益相关者做出明智决策至关重要。其中一个重要的文件是合并盈余报表，它在呈现公司财务健康状况方面发挥着重要作用。该报表总结了公司及其子公司的盈余或留存收益，提供了对利润如何随时间管理的全面概述。合并盈余报表对投资者至关重要，因为它反映了整个企业集团的整体盈利能力。通过整合所有实体的盈余，利益相关者可以评估整个组织的财务表现，而不是逐个分析。这种整体视角在评估拥有多个子公司、在不同市场或行业运营的公司时尤其有益。此外，合并盈余报表有助于理解公司如何有效地再投资其收益。盈余不断增长表明公司不仅在创造利润，还在保留一部分利润以促进未来的增长。这些留存收益可用于多种目的，例如资助新项目、偿还债务或通过分红提升股东价值。除了提供盈利能力的洞察外，合并盈余报表还提供了公司财务战略的视角。例如，如果一家公司持续显示出高盈余，这可能表明其在支出方面采取了保守的态度，并关注长期稳定。相反，盈余下降可能引发对运营效率或市场竞争力的担忧。合并盈余报表的另一个关键方面是在并购过程中的相关性。当公司合并时，了解合并后的盈余对于评估合并的财务影响至关重要。它帮助利益相关者确定合并是否会创造价值并改善新实体的财务状况。此外，合并盈余报表对于遵守会计准则和法规也是必要的。公司需要以准确反映其财务状况的方式呈现其财务报表。这确保了透明度，并在投资者和监管者之间建立信任。总之，合并盈余报表是一份基本的财务文件，提供了有关公司盈利能力、财务战略和整体健康状况的宝贵见解。通过总结公司及其子公司的留存收益，它使利益相关者能够基于对组织财务表现的全面理解做出明智的决策。随着企业的不断发展和扩张，准确报告合并盈余的重要性将始终是有效财务管理和报告实践的基石。