appropriation of net income

简明释义

净盈余占用

英英释义

例句

1.The company’s policy on appropriation of net income emphasizes sustainable growth and reinvestment.

公司的净收入的分配政策强调可持续增长和再投资。

2.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的分配感到满意。

3.The annual report detailed the appropriation of net income for various charitable causes.

年度报告详细说明了用于各种慈善事业的净收入的分配。

4.After assessing the financial health of the company, the CFO proposed an appropriation of net income to increase employee bonuses.

在评估公司的财务状况后，首席财务官提议将净收入的分配用于增加员工奖金。

5.The board of directors approved the appropriation of net income for reinvestment in new projects.

董事会批准了净收入的分配用于新项目的再投资。

作文

The concept of appropriation of net income is fundamental in the realm of finance and accounting. It refers to the process by which a company allocates its net income for various purposes after it has been determined. Understanding this concept is essential for stakeholders, including investors, management, and employees, as it directly impacts how profits are utilized within the organization. The appropriation of net income can take many forms, including reinvestment into the business, distribution to shareholders as dividends, or retention for future use. Each of these decisions plays a crucial role in shaping the financial health and strategic direction of a company.When a company reports its earnings, the net income figure represents the profit remaining after all expenses, taxes, and costs have been deducted from total revenue. However, this figure is not simply distributed to shareholders; instead, the management team must carefully consider how to best utilize these profits. The appropriation of net income involves making strategic choices that align with the company's long-term goals. For instance, a tech startup may choose to reinvest a significant portion of its net income back into research and development to innovate and expand its product offerings, while a mature company might prioritize returning capital to shareholders through dividends.The decision regarding the appropriation of net income can also reflect a company's financial strategy. Companies in growth phases often retain more earnings to fuel expansion, whereas those in stable industries may focus on providing returns to investors. This strategic allocation can influence a company's stock price and overall market perception. Investors typically look favorably upon companies that manage their earnings wisely, as this indicates strong leadership and a clear vision for the future.Moreover, the appropriation of net income is not only about immediate financial outcomes but also involves considering the potential risks and opportunities that lie ahead. For example, during economic downturns, companies may decide to conserve cash by limiting distributions to shareholders. On the other hand, in a thriving economy, they may opt to increase dividend payouts or invest heavily in new projects. These decisions require careful analysis and forecasting to ensure the company's sustainability and growth.In summary, the appropriation of net income is a critical aspect of corporate finance that encompasses the decisions made regarding the allocation of profits. It reflects the company's priorities and strategic direction, influencing both short-term performance and long-term viability. Stakeholders must pay close attention to how a company manages its net income, as these appropriations signal the organization's health and future potential. Understanding this concept can empower investors and employees alike to make informed decisions based on the company's financial practices and outlook.

“净收入的分配”这一概念在财务和会计领域中至关重要。它指的是公司在确定净收入后，为各种目的分配其净收入的过程。理解这个概念对于包括投资者、管理层和员工在内的利益相关者至关重要，因为它直接影响利润在组织内的利用方式。“净收入的分配”可以采取多种形式，包括对业务的再投资、作为股息分配给股东或为未来保留。每一个这些决策在塑造公司的财务健康和战略方向方面都扮演着至关重要的角色。当一家公司报告其收益时，净收入数字代表在从总收入中扣除所有费用、税款和成本后剩下的利润。然而，这个数字并不会简单地分配给股东；相反，管理团队必须仔细考虑如何最佳利用这些利润。“净收入的分配”涉及做出与公司长期目标一致的战略选择。例如，一家科技初创公司可能会选择将其净收入的大部分重新投资于研发，以创新和扩展其产品供应，而一家成熟公司可能会优先通过股息向股东返还资本。关于“净收入的分配”的决策也可以反映公司的财务战略。处于增长阶段的公司通常会保留更多的收益来推动扩张，而那些处于稳定行业的公司可能会专注于向投资者提供回报。这种战略分配可以影响公司的股价和整体市场认知。投资者通常对明智管理其收益的公司持积极态度，因为这表明有强大的领导力和清晰的未来愿景。此外，“净收入的分配”不仅仅关乎即时财务结果，还涉及考虑未来潜在的风险和机遇。例如，在经济低迷时期，公司可能会决定通过限制向股东的分配来节省现金。另一方面，在经济繁荣时期，他们可能选择增加股息支付或大举投资新项目。这些决策需要仔细分析和预测，以确保公司的可持续性和增长。总之，“净收入的分配”是企业财务中一个至关重要的方面，涵盖了关于利润分配的决策。它反映了公司的优先事项和战略方向，影响短期表现和长期生存能力。利益相关者必须密切关注公司如何管理其净收入，因为这些分配信号着组织的健康和未来潜力。理解这个概念可以使投资者和员工更好地根据公司的财务实践和前景做出明智的决策。