contributed surplus

简明释义

缴入公积金

英英释义

例句

1.After the stock split, the contributed surplus increased significantly due to the additional issuance of shares.

在股票拆分后，由于额外发行股票，贡献盈余显著增加。

2.During the annual meeting, the CFO explained how the contributed surplus could be utilized for future investments.

在年度会议上，首席财务官解释了如何利用贡献盈余进行未来投资。

3.Investors often look at the contributed surplus to assess the financial health of a company.

投资者通常会查看贡献盈余来评估公司的财务健康状况。

4.The company's balance sheet shows a significant amount of contributed surplus which indicates additional funds contributed by shareholders beyond the par value of shares.

公司的资产负债表显示出大量的贡献盈余，这表明股东所贡献的资金超出了股票的面值。

5.The contributed surplus can be an important indicator of a company's ability to raise capital.

贡献盈余可能是公司筹集资金能力的重要指标。

作文

In the world of finance and accounting, understanding various terms is crucial for both professionals and students alike. One such term that often arises in discussions about a company's financial health is contributed surplus. This term refers to the amount of money that shareholders have invested in a company beyond the par value of its shares. Essentially, it represents the additional capital that shareholders contribute during the issuance of shares, which exceeds the nominal or face value of those shares.To illustrate the concept of contributed surplus, let's consider a hypothetical company called Tech Innovations Inc. When the company was founded, it issued 1,000 shares at a par value of $1 each. However, due to investor interest and market conditions, these shares were sold for $5 each. The difference between the selling price and the par value ($5 - $1 = $4) is recorded as contributed surplus on the company’s balance sheet. In this case, Tech Innovations Inc. would report a total contributed surplus of $4,000 (1,000 shares x $4).The significance of contributed surplus lies in its role as a financial buffer for companies. It provides a cushion against losses and can be used for various purposes, such as funding new projects, paying off debts, or reinvesting in the business. Moreover, it can enhance the overall equity position of a company, making it more attractive to potential investors. A strong contributed surplus indicates that a company has successfully attracted investment and has a solid foundation for future growth.Furthermore, contributed surplus is also important from a regulatory perspective. Many jurisdictions require companies to maintain certain levels of contributed surplus to ensure that they are financially stable and capable of meeting their obligations to creditors and shareholders. This requirement helps protect investors by ensuring that companies do not distribute all their profits as dividends, leaving them vulnerable to financial distress.In addition to its practical implications, contributed surplus is a topic of interest in corporate governance discussions. Shareholders often scrutinize how a company manages its contributed surplus, as it reflects the management's ability to use capital efficiently. Companies with a high level of contributed surplus may be seen as having better management practices, as they demonstrate an ability to attract and utilize additional capital effectively.In conclusion, understanding the term contributed surplus is essential for anyone involved in finance or investing. It represents the additional funds that shareholders invest in a company beyond the nominal value of their shares, providing a safety net for the business while also reflecting its financial health. As companies navigate the complexities of the market, maintaining a robust contributed surplus can be a key factor in their long-term success and stability. By grasping the meaning and implications of this term, individuals can make more informed decisions regarding investments and understand the financial dynamics at play within a company.

在金融和会计的世界中，理解各种术语对专业人士和学生来说都至关重要。其中一个在讨论公司财务健康时常常出现的术语是贡献盈余。这个术语指的是股东在公司发行股票时投资的金额，超过了股票的面值。本质上，它代表了股东在发行股票时的额外资本，这些资本超出了这些股票的名义或面值。为了说明贡献盈余的概念，让我们考虑一个假设的公司，称为科技创新公司。当公司成立时，它以每股1美元的面值发行了1000股股票。然而，由于投资者的兴趣和市场条件，这些股票以每股5美元的价格出售。出售价格与面值之间的差额（5美元 - 1美元 = 4美元）被记录为公司的资产负债表上的贡献盈余。在这种情况下，科技创新公司将报告总贡献盈余为4000美元（1000股 x 4美元）。贡献盈余的重要性在于它作为公司的财务缓冲的作用。它为公司提供了抵御损失的缓冲，并可以用于多种目的，例如资助新项目、偿还债务或再投资于业务。此外，它可以增强公司的整体股权状况，使其对潜在投资者更具吸引力。强大的贡献盈余表明公司成功吸引了投资，并为未来的增长奠定了坚实的基础。此外，从监管的角度来看，贡献盈余也很重要。许多司法管辖区要求公司维持一定水平的贡献盈余，以确保它们在财务上稳定并能够履行对债权人和股东的义务。这一要求有助于保护投资者，确保公司不会将所有利润分配为股息，从而使其面临财务困境。除了其实际影响外，贡献盈余也是公司治理讨论中的一个关注点。股东通常会审查公司如何管理其贡献盈余，因为这反映了管理层有效使用资本的能力。拥有高水平贡献盈余的公司可能被视为管理实践更好的公司，因为它们展示了有效吸引和利用额外资本的能力。总之，理解贡献盈余这个术语对任何参与金融或投资的人来说都是必不可少的。它代表了股东在公司中投资的超出股票名义价值的额外资金，为企业提供了安全网，同时也反映了其财务健康。在公司应对市场复杂性的过程中，维持强大的贡献盈余可能是其长期成功和稳定的关键因素。通过掌握这一术语的含义及其影响，个人可以在投资决策中做出更明智的选择，并理解公司内部的财务动态。