surplus available for dividends

简明释义

可供股息分配的盈余

英英释义

例句

1.Due to higher-than-expected profits, the firm reported a healthy surplus available for dividends this quarter.

由于利润高于预期，公司本季度报告了健康的可用于分红的盈余。

2.Investors are pleased to see a growing surplus available for dividends each year, indicating strong company performance.

投资者很高兴看到每年都有增长的可用于分红的盈余，这表明公司表现强劲。

3.After reviewing the financial statements, the board decided to distribute the surplus available for dividends among the shareholders.

在审查财务报表后，董事会决定将可用于分红的盈余分配给股东。

4.The management team emphasized that the surplus available for dividends reflects their commitment to returning value to shareholders.

管理团队强调，可用于分红的盈余反映了他们对回馈股东价值的承诺。

5.The company's annual report showed a significant surplus available for dividends, allowing for an increase in shareholder payouts.

公司的年度报告显示有显著的可用于分红的盈余，这使得股东的分红可以增加。

作文

In the world of finance and business, understanding various terms is crucial for effective decision-making. One such term that often comes up in discussions about corporate finance is surplus available for dividends. This phrase refers to the portion of a company's earnings that can be distributed to its shareholders as dividends after all necessary expenses, debts, and reinvestments have been accounted for. In simpler terms, it represents the profit left over after a company has taken care of its operational costs and obligations.

When a company generates revenue, it incurs various expenses, including operating costs, salaries, taxes, and interest on loans. Once these expenses are deducted from the total revenue, the remaining amount is known as net income. However, not all of this net income is available for distribution. Companies often reinvest a significant portion of their profits back into the business to fund growth, research and development, or other capital expenditures. The funds that remain after these reinvestments and necessary allocations to reserves constitute the surplus available for dividends.

The significance of the surplus available for dividends lies in its impact on shareholder value. Investors typically seek companies that can provide regular and substantial dividend payments, as these are seen as indicators of financial health and stability. A consistent dividend payout can attract more investors, leading to an increase in stock prices and overall market confidence in the company.

Moreover, the decision on how much of the surplus to distribute as dividends is a strategic one made by the company's board of directors. They must weigh the benefits of returning cash to shareholders against the need to reinvest in the business for future growth. For instance, during periods of economic downturn, a company may choose to retain a larger portion of its profits as a precautionary measure, thereby reducing the surplus available for dividends. Conversely, in times of strong performance, the board might decide to increase dividend payouts, reflecting confidence in the company’s ongoing profitability.

It is also important to note that not all companies pay dividends. Many tech startups and growth-oriented firms prefer to reinvest their earnings to fuel expansion rather than distribute them to shareholders. In such cases, the surplus available for dividends may be minimal or nonexistent. This approach can be beneficial in the long run, as reinvested profits can lead to increased market share, innovation, and ultimately higher stock prices, even if immediate cash returns are not provided to shareholders.

In conclusion, understanding the concept of surplus available for dividends is essential for both investors and company management. It highlights the balance between rewarding shareholders and ensuring the company has sufficient resources for growth and sustainability. By carefully managing this surplus, companies can enhance their attractiveness to investors while positioning themselves for long-term success in the competitive marketplace.

在金融和商业的世界里，理解各种术语对于有效决策至关重要。其中一个经常出现在企业财务讨论中的术语是可用于分红的盈余。这个短语指的是公司在扣除所有必要的费用、债务和再投资后，可以分配给股东作为分红的利润部分。简单来说，它代表了公司在处理完运营成本和义务后剩下的利润。

当一家公司产生收入时，会产生各种费用，包括运营成本、薪水、税收和贷款利息。一旦从总收入中扣除这些费用，剩下的金额被称为净收入。然而，并不是所有的净收入都可以分配。公司通常会将相当大一部分利润再投资于业务，以资助增长、研发或其他资本支出。在这些再投资和必要的准备金分配之后，剩下的资金构成了可用于分红的盈余。

可用于分红的盈余的重要性在于其对股东价值的影响。投资者通常寻求能够提供定期和可观分红支付的公司，因为这些公司被视为财务健康和稳定的指标。持续的分红支付可以吸引更多投资者，从而导致股票价格上涨和市场对公司的整体信心增加。

此外，关于从盈余中分配多少作为分红的决定是公司董事会做出的战略性决策。他们必须权衡将现金返还给股东的好处与为了未来增长而需要再投资之间的关系。例如，在经济低迷时期，公司可能选择保留更多的利润作为预防措施，从而减少可用于分红的盈余。相反，在业绩强劲时期，董事会可能决定增加分红支付，反映出对公司持续盈利能力的信心。

同样重要的是，并不是所有公司都会支付分红。许多科技初创公司和以增长为导向的企业更倾向于将收益再投资以推动扩张，而不是将其分配给股东。在这种情况下，可用于分红的盈余可能很少或根本不存在。这种方法在长期内可能是有益的，因为再投资的利润可以导致市场份额的增加、创新，最终提高股票价格，即使没有立即向股东提供现金回报。

总之，理解可用于分红的盈余的概念对于投资者和公司管理层都是至关重要的。它突出了奖励股东与确保公司拥有足够资源以实现增长和可持续性之间的平衡。通过仔细管理这种盈余，公司可以增强其对投资者的吸引力，同时为在竞争激烈的市场中实现长期成功奠定基础。