appropriation of net income

简明释义

净收益分配

英英释义

例句

1.Shareholders were pleased with the appropriation of net income towards dividend payments.

股东们对用于分红支付的净收入分配感到满意。

2.The financial report detailed the appropriation of net income for debt repayment.

财务报告详细说明了用于偿还债务的净收入分配。

3.The company's board of directors decided on the annual appropriation of net income to reinvest in new projects.

公司的董事会决定将年度净收入的分配用于再投资新项目。

4.In the budget proposal, the appropriation of net income was allocated for marketing expenses.

在预算提案中，净收入的分配被分配用于营销费用。

5.During the meeting, the CFO explained the appropriation of net income for employee bonuses.

在会议上，财务总监解释了员工奖金的净收入分配。

作文

The concept of appropriation of net income is fundamental in understanding how businesses manage their profits. When a company earns revenue, it incurs expenses, taxes, and other costs, resulting in what is known as net income. This net income is crucial as it reflects the company’s profitability over a specific period. However, simply earning net income is not enough; companies must determine how to allocate these earnings effectively. This allocation process is referred to as the appropriation of net income (净收入的分配). The appropriation of net income involves several key decisions that impact the future of a business. Firstly, companies may choose to reinvest a portion of their net income back into the business for growth and expansion. This reinvestment can take many forms, such as purchasing new equipment, developing new products, or entering new markets. By doing so, companies can enhance their competitive advantage and ensure long-term sustainability.Secondly, companies often decide to distribute a portion of their net income to shareholders in the form of dividends. This distribution is an essential aspect of attracting and retaining investors, as it provides them with a return on their investment. The decision regarding the amount of net income to be distributed as dividends versus what to retain for reinvestment is critical and requires careful consideration by the company’s management.Moreover, some companies may also allocate a part of their net income to reserves or retained earnings. This allocation serves as a safety net for the company, providing funds for unforeseen circumstances or future investments. It is essential for companies to balance their appropriation of net income between immediate shareholder returns and long-term financial health.The implications of the appropriation of net income are significant. For instance, a company that excessively distributes its net income without adequate reinvestment may find itself at a competitive disadvantage in the long run. Conversely, a company that retains too much income without rewarding its shareholders may face dissatisfaction among investors, leading to a decline in stock prices.In conclusion, the appropriation of net income is a strategic decision-making process that plays a crucial role in a company's financial management. It encompasses the allocation of profits for reinvestment, dividend distribution, and reserve formation. Companies must carefully evaluate their options to ensure they are maximizing value for their shareholders while also positioning themselves for future growth. Understanding this concept is vital for anyone interested in corporate finance, as it directly affects a company’s performance and sustainability in the market.

“净收入的分配”这一概念在理解企业如何管理其利润时至关重要。当一家公司获得收入时，会产生费用、税收和其他成本，从而形成所谓的净收入。净收入是反映公司在特定时期内盈利能力的重要指标。然而，单单获得净收入并不足够；公司必须确定如何有效地分配这些收益。这个分配过程被称为“净收入的分配”。“净收入的分配”涉及几个关键决策，这些决策会影响企业的未来。首先，公司可能选择将一部分净收入再投资于业务，以实现增长和扩展。这种再投资可以采取多种形式，例如购买新设备、开发新产品或进入新市场。通过这样做，公司可以增强其竞争优势，确保长期可持续性。其次，公司通常决定将一部分净收入以股息的形式分配给股东。这种分配是吸引和留住投资者的重要方面，因为它为投资者提供了投资回报。关于分配多少净收入作为股息以及保留多少用于再投资的决策至关重要，需要公司管理层的仔细考虑。此外，一些公司还可能将部分净收入分配到储备或留存收益中。这种分配为公司提供了安全网，为不可预见的情况或未来的投资提供资金。公司必须在“净收入的分配”中平衡即时的股东回报和长期的财务健康。“净收入的分配”的影响是显著的。例如，一家过度分配其净收入而不进行足够再投资的公司，可能会在长期内发现自己处于竞争劣势。相反，一家保留过多收入而不给予股东回报的公司，可能会面临投资者的不满，导致股价下跌。总之，“净收入的分配”是一个战略决策过程，在公司的财务管理中扮演着至关重要的角色。它包括对利润的再投资、股息分配和储备形成的分配。公司必须仔细评估其选择，以确保他们最大化股东价值，同时为未来的增长做好准备。理解这一概念对于任何对公司财务感兴趣的人来说都是至关重要的，因为它直接影响公司的业绩和市场的可持续性。