appropriated surplus

简明释义

划拨盈余

英英释义

例句

1.The nonprofit organization allocated its appropriated surplus 拨备盈余 to community development programs.

该非营利组织将其拨备盈余分配给社区发展项目。

2.The finance team reported that the appropriated surplus 拨备盈余 could be utilized for future expansions.

财务团队报告称，拨备盈余可以用于未来的扩张。

3.After reviewing the financial statements, the board approved the use of the appropriated surplus 拨备盈余 for employee bonuses.

在审查财务报表后，董事会批准将拨备盈余用于员工奖金。

4.Investors were pleased to see that the appropriated surplus 拨备盈余 was being used wisely to enhance shareholder value.

投资者对看到拨备盈余被明智地用于提升股东价值感到满意。

5.The company decided to reinvest the appropriated surplus 拨备盈余 into new projects to foster growth.

公司决定将这部分拨备盈余重新投资于新项目，以促进增长。

作文

In the world of finance and accounting, various terms are used to describe different aspects of a company’s financial health. One such term is appropriated surplus, which refers to the portion of a company's retained earnings that has been set aside for a specific purpose. This can include funds reserved for future investments, contingencies, or other strategic initiatives. Understanding the concept of appropriated surplus is crucial for stakeholders, as it provides insight into how a company manages its profits and prepares for future financial needs.To begin with, let’s break down what is meant by appropriated surplus. Retained earnings are the cumulative amount of net income that a company has retained, rather than distributed as dividends to shareholders. When a company decides to allocate a portion of these retained earnings for a specific purpose, it creates an appropriated surplus. This allocation is often reflected on the company’s balance sheet under the equity section, indicating that these funds are not available for general use but are earmarked for designated projects.For instance, a company might decide to set aside funds for research and development (R&D) to foster innovation in its product line. By creating an appropriated surplus for R&D, the company demonstrates its commitment to growth and long-term success. This action can reassure investors that the company is strategically planning for the future, which can enhance investor confidence and potentially lead to an increase in stock prices.Moreover, the creation of an appropriated surplus can also serve as a buffer against unforeseen circumstances. For example, during economic downturns, companies may face unexpected expenses or drops in revenue. Having a portion of retained earnings allocated for specific purposes allows companies to navigate these challenges more effectively. By having funds set aside, businesses can maintain operational stability without resorting to taking on additional debt or cutting essential services.It is important to note that while appropriated surplus is beneficial, it also means that those funds are not currently available for immediate distribution to shareholders. This can sometimes lead to dissatisfaction among investors who prefer dividends over retained earnings. However, companies must strike a balance between rewarding shareholders and ensuring they have adequate resources for future growth.In conclusion, the concept of appropriated surplus plays a significant role in corporate finance. It reflects a company’s strategic planning and commitment to future growth while also serving as a safeguard against potential financial challenges. By understanding this concept, stakeholders can gain a clearer picture of a company’s financial strategy and overall health. As businesses continue to evolve in a rapidly changing economic landscape, the effective management of both retained earnings and appropriated surplus will remain a critical factor in their success.

在金融和会计领域，使用各种术语来描述公司财务健康的不同方面。其中一个术语是appropriated surplus，指的是公司保留盈余中为特定目的而划拨的部分。这可以包括为未来投资、应急情况或其他战略举措预留的资金。理解appropriated surplus这一概念对利益相关者至关重要，因为它提供了有关公司如何管理利润和为未来财务需求做准备的深入见解。首先，让我们分解一下appropriated surplus的含义。保留盈余是公司累计的净收入总额，这部分收入没有分配给股东作为红利。当公司决定将这部分保留盈余中的一部分用于特定目的时，就创建了appropriated surplus。这种分配通常在公司的资产负债表上反映在权益部分，表明这些资金不可用于一般用途，而是专门用于指定项目。例如，一家公司可能决定为研发（R&D）预留资金，以促进其产品线的创新。通过为研发创建appropriated surplus，公司展示了其对增长和长期成功的承诺。这一举动可以让投资者放心，表明公司正在为未来进行战略规划，这可能增强投资者信心，并有可能导致股价上涨。此外，创建appropriated surplus还可以作为应对不可预见情况的缓冲。例如，在经济衰退期间，公司可能面临意外支出或收入下降。将一部分保留盈余分配给特定目的，使公司能够更有效地应对这些挑战。通过预留资金，企业可以保持运营稳定，而不必借助额外债务或削减必要服务。需要注意的是，虽然appropriated surplus是有益的，但这也意味着这些资金目前不可供立即分配给股东。这有时可能导致投资者的不满，因为他们更喜欢红利而不是保留盈余。然而，公司必须在奖励股东和确保拥有足够的资源以促进未来增长之间取得平衡。总之，appropriated surplus的概念在公司财务中扮演着重要角色。它反映了公司的战略规划和对未来增长的承诺，同时也作为应对潜在财务挑战的保障。通过理解这一概念，利益相关者可以更清晰地了解公司的财务战略和整体健康状况。随着企业在快速变化的经济环境中不断发展，有效管理保留盈余和appropriated surplus将继续是其成功的关键因素。