at-acquisition retained earnings

简明释义

取得际留存收益

英英释义

例句

1.The company's financial report indicated that the at-acquisition retained earnings 收购时留存收益 were significantly higher than expected.

公司的财务报告显示，收购时留存收益 at-acquisition retained earnings 明显高于预期。

2.The audit revealed discrepancies in the reported at-acquisition retained earnings 收购时留存收益 of the subsidiary.

审计发现子公司的 收购时留存收益 at-acquisition retained earnings 报告存在差异。

3.Investors need to consider the at-acquisition retained earnings 收购时留存收益 when evaluating the overall value of a merger.

投资者在评估合并的整体价值时，需要考虑 收购时留存收益 at-acquisition retained earnings。

4.Understanding the at-acquisition retained earnings 收购时留存收益 is crucial for assessing the financial health of the acquired entity.

理解 收购时留存收益 at-acquisition retained earnings 对评估被收购实体的财务健康至关重要。

5.The management team decided to adjust the at-acquisition retained earnings 收购时留存收益 to reflect the true value of the assets acquired.

管理团队决定调整 收购时留存收益 at-acquisition retained earnings 以反映所收购资产的真实价值。

作文

In the realm of corporate finance and accounting, understanding various terminologies is crucial for both investors and professionals. One such term that often arises during mergers and acquisitions is at-acquisition retained earnings. This phrase refers to the accumulated profits that a company has retained up to the point of acquisition. It is essential to grasp the significance of at-acquisition retained earnings as it plays a vital role in assessing the financial health of the acquired company and determining its valuation.When a company is acquired, its financial statements are reviewed meticulously. The at-acquisition retained earnings provide insight into the company's historical performance and its ability to generate profits over time. Investors look at these figures to gauge how well the company has managed its resources and whether it has been able to reinvest profits back into the business effectively. A higher amount of at-acquisition retained earnings can indicate a strong track record of profitability, which may attract potential buyers or investors.Moreover, at-acquisition retained earnings also have implications for the acquiring company. When a firm purchases another, it needs to account for the target company's retained earnings in its consolidated financial statements. This accounting treatment impacts the overall equity of the acquiring company, as it reflects the value of the retained earnings that are now part of the combined entity. Understanding how to integrate at-acquisition retained earnings into financial reporting is critical for maintaining transparency and accuracy in financial disclosures.In addition to financial reporting, at-acquisition retained earnings can influence strategic decisions post-acquisition. For instance, if the acquired company has a significant amount of retained earnings, the acquiring firm may choose to leverage these funds for expansion projects, research and development, or debt reduction. Conversely, if the retained earnings are low, the acquiring company might need to reassess its strategy and consider ways to enhance profitability in the acquired business.The analysis of at-acquisition retained earnings goes beyond mere numbers; it requires a thorough understanding of the company's operational efficiency, market position, and future growth potential. Investors and analysts often conduct a comparative analysis of retained earnings over several periods to identify trends and make informed predictions about the company’s future performance. This analysis can be particularly important in industries that experience rapid changes or where competition is fierce.Furthermore, it is essential to recognize that at-acquisition retained earnings are not static. They can fluctuate based on various factors, including changes in management, market conditions, and the overall economic environment. Therefore, continuous monitoring of these earnings is necessary for stakeholders who wish to maintain an accurate picture of the company's financial standing.In conclusion, at-acquisition retained earnings serve as a critical indicator of a company's historical profitability and financial stability at the time of acquisition. For both acquiring companies and investors, understanding this term is vital for making informed decisions and strategic planning. By analyzing at-acquisition retained earnings, stakeholders can better assess the value of a company, its potential for growth, and its ability to generate returns in the future.

在企业财务和会计领域，理解各种术语对投资者和专业人士至关重要。在并购过程中，常常会出现一个术语，即收购时保留收益。这个短语指的是公司在被收购时所保留的累计利润。掌握收购时保留收益的意义对于评估被收购公司的财务健康状况和确定其估值至关重要。当一家公司被收购时，其财务报表会被仔细审查。收购时保留收益提供了公司历史业绩的洞察，以及其随时间生成利润的能力。投资者会关注这些数字，以评估公司在资源管理方面的表现，以及是否能够有效地将利润再投资于业务中。较高的收购时保留收益可能表明强大的盈利记录，这可能吸引潜在买家或投资者。此外，收购时保留收益也对收购公司有影响。当一家公司收购另一家公司时，必须在合并财务报表中考虑目标公司的保留收益。这种会计处理影响收购公司的整体股本，因为它反映了现在是合并实体一部分的保留收益的价值。理解如何将收购时保留收益整合到财务报告中，对于保持财务披露的透明度和准确性至关重要。除了财务报告之外，收购时保留收益还可以影响收购后的战略决策。例如，如果被收购公司拥有大量的保留收益，收购公司可能会选择利用这些资金进行扩张项目、研发或减少债务。相反，如果保留收益较少，收购公司可能需要重新评估其战略，并考虑如何提高被收购业务的盈利能力。对收购时保留收益的分析不仅仅是数字问题；它需要深入理解公司的运营效率、市场地位和未来增长潜力。投资者和分析师通常会对多个时期的保留收益进行比较分析，以识别趋势并对公司的未来表现做出明智的预测。这种分析在快速变化或竞争激烈的行业中尤为重要。此外，必须认识到，收购时保留收益并不是静态的。它们可能会根据管理层的变化、市场条件和整体经济环境等多种因素而波动。因此，利益相关者需要持续监测这些收益，以保持对公司财务状况的准确了解。总之，收购时保留收益作为公司在收购时的历史盈利能力和财务稳定性的关键指标，对收购公司和投资者而言，理解这一术语对于做出明智的决策和战略规划至关重要。通过分析收购时保留收益，利益相关者可以更好地评估公司的价值、增长潜力及未来产生回报的能力。