treasury stock surplus

简明释义

库存股票盈余

英英释义

例句

1.The company reported a significant increase in treasury stock surplus, indicating a strong buyback program.

公司报告称库存股盈余显著增加，这表明回购计划强劲。

2.A high treasury stock surplus can provide a buffer during economic downturns.

高水平的库存股盈余可以在经济低迷时期提供缓冲。

3.The board decided to utilize part of the treasury stock surplus for future acquisitions.

董事会决定利用部分库存股盈余进行未来的收购。

4.The financial analyst highlighted the importance of monitoring treasury stock surplus for investment decisions.

金融分析师强调监控库存股盈余对投资决策的重要性。

5.Investors are pleased with the rising treasury stock surplus as it reflects the company's commitment to enhancing shareholder value.

投资者对不断上升的库存股盈余感到满意，因为这反映了公司致力于提升股东价值。

作文

In the world of finance and accounting, terms like 'treasury stock surplus' play a crucial role in understanding a company's financial health. Treasury stock refers to shares that were once part of the outstanding shares of a company but were later repurchased by the company itself. This action can be taken for various reasons, including to reduce the number of shares available in the market, to increase earnings per share, or to prepare for employee stock options. When a company buys back its shares, it does not retire them immediately; instead, they are held as treasury stock. The concept of treasury stock surplus arises when the cost of these repurchased shares is less than their par value, resulting in a surplus in the equity section of the balance sheet.Understanding treasury stock surplus is essential for investors and analysts as it provides insights into a company's capital management strategies. When a company has a surplus, it indicates that it has effectively managed its capital structure, potentially leading to increased shareholder value. This surplus can also be indicative of a company's confidence in its own financial stability and future growth prospects. By repurchasing shares at a price lower than their original value, companies can create an opportunity for increasing their stock price in the long run.Moreover, treasury stock surplus can have implications for dividends and shareholder returns. Companies might choose to utilize this surplus to reinvest in the business or distribute it among shareholders through dividends or share buybacks, which can enhance investor satisfaction and loyalty. The decision on how to use this surplus reflects the company's overall strategy and priorities.However, it is important to note that while having a treasury stock surplus can be beneficial, it is not without risks. If a company continually repurchases its shares without a solid plan for growth, it could lead to a depletion of cash reserves and limit its ability to invest in future opportunities. Therefore, companies must strike a balance between maintaining a healthy level of treasury stock and ensuring they have sufficient funds to support their operations and expansion plans.In conclusion, the term treasury stock surplus encapsulates a vital aspect of corporate finance. It represents the difference between the repurchase price of treasury shares and their par value, highlighting a company's efficiency in managing its equity. For investors, understanding this concept can provide valuable insights into a company's financial decisions and overall market performance. As such, analyzing the treasury stock surplus can be an essential part of evaluating a company's financial strategy and its potential for future growth.

在金融和会计的世界中，像“库存股票盈余”这样的术语在理解公司的财务健康状况方面发挥着至关重要的作用。库存股票是指曾经属于公司流通股的一部分，但后来被公司自己回购的股票。这种行为可能出于多种原因，包括减少市场上可用的股票数量、提高每股收益或为员工股票期权做准备。当公司回购其股票时，并不会立即注销这些股票；相反，它们作为库存股票被持有。“库存股票盈余”的概念出现在这些回购股票的成本低于其面值时，从而导致资产负债表权益部分的盈余。理解“库存股票盈余”对投资者和分析师至关重要，因为它提供了公司资本管理策略的见解。当一家公司拥有盈余时，这表明它有效地管理了其资本结构，可能导致股东价值的增加。这种盈余也可能表明公司对自身财务稳定性和未来增长前景的信心。通过以低于其原始价值的价格回购股票，公司可以创造机会，在长期内提高其股价。此外，“库存股票盈余”可能对股息和股东回报产生影响。公司可能选择利用这一盈余进行再投资，或通过分红或股票回购将其分配给股东，这可以增强投资者的满意度和忠诚度。如何使用这一盈余的决定反映了公司的整体战略和优先事项。然而，需要注意的是，虽然拥有“库存股票盈余”可能是有利的，但并非没有风险。如果一家公司不断回购其股票而没有明确的增长计划，可能会导致现金储备的耗尽，并限制其投资未来机会的能力。因此，公司必须在保持健康的库存股票水平与确保有足够资金支持其运营和扩张计划之间取得平衡。总之，术语“库存股票盈余”概括了公司财务的一个重要方面。它代表了库存股票回购价格与其面值之间的差额，突显了公司在管理其股本方面的效率。对于投资者而言，理解这一概念可以提供对公司财务决策和整体市场表现的宝贵见解。因此，分析“库存股票盈余”可以成为评估公司财务战略及其未来增长潜力的重要组成部分。