distributable income

简明释义

可分配收入

英英释义

例句

1.The board decided to allocate the distributable income towards community development projects.

董事会决定将可分配收入用于社区发展项目。

2.After calculating the expenses, the distributable income was lower than expected.

在计算了开支后，可分配收入低于预期。

3.The tax implications of distributable income can affect how much shareholders receive.

税收对可分配收入的影响可能会影响股东收到的金额。

4.Investors are keen to know the distributable income of the fund before making their decisions.

投资者在做出决策之前，急于了解该基金的可分配收入。

5.The company reported a significant increase in distributable income, allowing for higher dividends this quarter.

公司报告称其可分配收入显著增加，这使得本季度可以提高股息。

作文

In the world of finance and economics, understanding various terms is crucial for making informed decisions. One such term is distributable income, which refers to the portion of an entity's income that can be distributed to its shareholders or members after all necessary deductions have been made. This concept is particularly relevant for corporations, partnerships, and trusts, as it directly impacts how profits are shared among stakeholders.To put it simply, distributable income is the income available for distribution once all expenses, taxes, and reinvestments have been accounted for. For example, a corporation may generate a substantial revenue from its operations, but after paying for operational costs, taxes, and other obligations, the remaining amount is what can be considered distributable income. This figure is essential for shareholders who expect dividends or distributions based on the company’s profitability.Understanding distributable income is not only important for shareholders but also for the management of the company. It helps in strategic planning and financial forecasting. For instance, if a company anticipates a higher distributable income in the coming years, it might decide to reinvest more into growth initiatives rather than distributing large dividends. Conversely, if the distributable income is low, the company might choose to conserve cash and limit distributions to ensure financial stability.Moreover, distributable income plays a significant role in taxation. Different jurisdictions have varying regulations regarding how much of a company's income can be distributed without incurring additional taxes. Understanding these regulations is vital for businesses to optimize their tax strategies and ensure compliance with the law.In the case of partnerships, distributable income is often divided among partners based on their ownership percentages or partnership agreements. This distribution can affect each partner's personal tax situation, as they will need to report their share of the distributable income on their individual tax returns. Therefore, clear communication and proper accounting practices are essential to ensure that all partners are aware of their entitlements and obligations.For trusts, distributable income is especially important because it determines how much income can be distributed to beneficiaries. Trusts often have specific rules governing distributions, and understanding distributable income helps trustees manage the trust effectively while fulfilling their fiduciary duties.In summary, distributable income is a critical concept in finance that affects various stakeholders, including shareholders, management, partners, and beneficiaries. It represents the income available for distribution after all necessary deductions, influencing decisions related to dividends, reinvestments, and tax strategies. By grasping the implications of distributable income, individuals and organizations can make better financial decisions and enhance their overall economic well-being.

在金融和经济的世界中，理解各种术语对于做出明智的决策至关重要。其中一个术语是可分配收入，指的是在扣除所有必要费用后，可以分配给股东或成员的实体收入部分。这个概念对于公司、合伙企业和信托尤其相关，因为它直接影响利益相关者之间的利润分配。简单来说，可分配收入是指在计算所有费用、税款和再投资后，可以用于分配的收入。例如，一家公司可能会从其运营中产生可观的收入，但在支付运营成本、税款和其他义务后，剩余的金额就是可以视为可分配收入的部分。这个数字对希望根据公司盈利能力获得股息或分配的股东至关重要。理解可分配收入不仅对股东重要，对公司的管理层也同样重要。它有助于战略规划和财务预测。例如，如果一家公司预计未来几年将有更高的可分配收入，它可能会决定将更多资金再投资于增长计划，而不是分配大量股息。相反，如果可分配收入较低，公司可能会选择节省现金并限制分配，以确保财务稳定。此外，可分配收入在税收方面也发挥着重要作用。不同的司法管辖区对公司可以分配的收入金额有不同的规定，这些规定会影响额外税负的产生。理解这些规定对企业优化税收策略和确保遵守法律至关重要。在合伙企业的情况下，可分配收入通常根据合伙人的所有权比例或合伙协议在合伙人之间进行分配。这种分配可能会影响每个合伙人的个人税务状况，因为他们需要在个人税务申报表上报告其份额的可分配收入。因此，明确的沟通和适当的会计实践对于确保所有合伙人了解其权益和义务至关重要。对于信托而言，可分配收入尤其重要，因为它决定了可以分配给受益人的收入。信托通常有特定的分配规则，理解可分配收入有助于受托人有效管理信托，同时履行其受托责任。总之，可分配收入是金融中的一个关键概念，影响着包括股东、管理层、合伙人和受益人在内的各种利益相关者。它代表在所有必要扣除后可供分配的收入，影响与股息、再投资和税收策略相关的决策。通过掌握可分配收入的影响，个人和组织可以做出更好的财务决策，增强整体经济福祉。