intercompany dividends unpaid

简明释义

联营公司间应付未付股息

英英释义

例句

1.The parent company issued a directive to clear all intercompany dividends unpaid by the end of the quarter.

母公司下达指令，要求在本季度结束前清理所有未支付的公司间股息。

2.The financial report indicated that the company had several intercompany dividends unpaid due to cash flow issues.

财务报告显示，由于现金流问题，公司有几笔未支付的公司间股息。

3.Shareholders expressed concern over the rising amount of intercompany dividends unpaid in the financial statements.

股东对财务报表中不断增加的未支付的公司间股息表示担忧。

4.The management decided to prioritize the payment of intercompany dividends unpaid before the year-end closing.

管理层决定在年终结算之前优先支付未支付的公司间股息。

5.During the audit, it was discovered that the intercompany dividends unpaid were not properly recorded.

在审计过程中发现，未支付的公司间股息没有被正确记录。

作文

In the world of corporate finance, understanding the concept of intercompany dividends unpaid is crucial for both accountants and financial analysts. When a parent company owns a significant stake in a subsidiary, it often receives dividends as a return on its investment. However, there are instances when these dividends are declared but not paid out immediately. This situation is referred to as intercompany dividends unpaid, which can have various implications for both the parent and subsidiary companies involved.Firstly, intercompany dividends unpaid can affect the cash flow of the parent company. When dividends are expected but not received, the parent company may face liquidity issues. This is particularly critical for companies that rely heavily on dividend income to fund their operations or pay off debts. If a parent company anticipates receiving a certain amount of cash from its subsidiary but does not receive it due to unpaid dividends, it may need to seek alternative financing options or cut back on expenditures.On the other hand, the subsidiary might choose to delay the payment of dividends for several reasons. For instance, it may want to reinvest profits back into the business to fuel growth or improve its financial stability. In such cases, while the subsidiary may be acting in its best interest, the delayed payment of dividends can strain the relationship between the parent and subsidiary companies. The parent company may perceive the unpaid dividends as a lack of commitment or financial distress within the subsidiary, which could lead to tensions or a reevaluation of the investment.Moreover, intercompany dividends unpaid can also impact the financial reporting of both entities. For the parent company, unpaid dividends might not be recognized as income until they are actually received, which can affect profitability metrics and overall financial health. Conversely, the subsidiary must account for the declared dividends in its financial statements, even if they remain unpaid. This creates a complex scenario where both companies must carefully manage their financial reporting to reflect the true state of their finances accurately.Tax implications are another important factor to consider regarding intercompany dividends unpaid. Depending on the jurisdiction, unpaid dividends might be treated differently for tax purposes. For example, some countries may impose taxes on declared dividends regardless of whether they have been paid out. This could result in a tax liability for the subsidiary, even if it does not have the cash flow to cover the dividend payments. Therefore, both companies must navigate the complexities of tax regulations when dealing with unpaid dividends.In conclusion, the concept of intercompany dividends unpaid is multifaceted and can have significant repercussions for both parent and subsidiary companies. It impacts cash flow, financial reporting, and tax obligations, all of which must be managed carefully to maintain a healthy corporate relationship. As businesses continue to evolve and adapt to changing market conditions, understanding the implications of unpaid dividends will remain a key component of effective financial management. By recognizing the importance of timely dividend payments, companies can foster better relationships and ensure long-term success in their intercompany dealings.

在企业财务的世界里，理解“未支付的公司间股息”这一概念对会计师和财务分析师来说至关重要。当母公司拥有子公司的重大股份时，它通常会收到股息作为投资回报。然而，在某些情况下，这些股息被宣告但并未立即支付。这种情况被称为“未支付的公司间股息”，这可能对参与的母公司和子公司产生各种影响。首先，“未支付的公司间股息”可能会影响母公司的现金流。当预期的股息没有收到时，母公司可能面临流动性问题。这对于那些严重依赖股息收入来资助运营或偿还债务的公司尤其重要。如果母公司预计从其子公司获得一定金额的现金，但由于股息未支付而未能收到，这可能需要它寻求替代融资选项或削减支出。另一方面，子公司可能出于多种原因选择推迟支付股息。例如，它可能希望将利润重新投资于业务，以促进增长或改善财务稳定性。在这种情况下，虽然子公司可能是在为自身的最佳利益行事，但股息的延迟支付可能会给母子公司之间的关系带来压力。母公司可能会将未支付的股息视为对子公司的承诺不足或财务困境，这可能导致紧张关系或重新评估投资。此外，“未支付的公司间股息”也可能影响两个实体的财务报告。对于母公司而言，未支付的股息在实际收到之前可能不会被视为收入，这会影响盈利指标和整体财务健康。相反，子公司必须在其财务报表中记载已宣告的股息，即使这些股息尚未支付。这就创造了一个复杂的场景，双方必须仔细管理其财务报告，以准确反映其财务状况。税收影响是另一个与“未支付的公司间股息”相关的重要因素。根据不同的司法管辖区，未支付的股息可能在税收方面受到不同的对待。例如，一些国家可能对已宣告的股息征税，无论它们是否已支付。这可能导致子公司即便没有足够的现金流来支付股息，也要承担税务责任。因此，双方在处理未支付的股息时，必须应对税收法规的复杂性。总之，“未支付的公司间股息”的概念是多方面的，可能对母公司和子公司产生重大影响。它影响现金流、财务报告和税务义务，所有这些都必须得到妥善管理，以维持健康的公司关系。随着企业不断发展并适应变化的市场条件，理解未支付股息的影响将始终是有效财务管理的关键组成部分。通过认识到及时支付股息的重要性，公司可以促进更好的关系，并确保在公司间交易中的长期成功。