reserve for realized profits and losses

简明释义

实现损益准备

英英释义

例句

1.During the audit, the reserve for realized profits and losses was found to be insufficient for the current fiscal year.

在审计过程中，发现已实现利润和损失准备金对于当前财政年度来说不足。

2.Investors should be aware of the reserve for realized profits and losses when analyzing the company's financial statements.

投资者在分析公司的财务报表时应注意已实现利润和损失准备金。

3.The board approved the creation of a reserve for realized profits and losses as part of their risk management strategy.

董事会批准设立已实现利润和损失准备金作为其风险管理策略的一部分。

4.The company decided to allocate a portion of its earnings to reserve for realized profits and losses to ensure financial stability.

公司决定将一部分收益分配到已实现利润和损失准备金以确保财务稳定。

5.The accountant recommended increasing the reserve for realized profits and losses to cover potential market fluctuations.

会计建议增加已实现利润和损失准备金以应对潜在的市场波动。

作文

In the world of finance and investment, understanding the concept of reserves is crucial for effective financial management. One important term that often comes up is reserve for realized profits and losses. This phrase refers to the portion of a company's profits that are set aside to account for gains and losses that have already been realized through transactions. In simpler terms, it indicates the profits that a company has actually earned and the losses it has incurred, which are now reflected in its financial statements.When a business makes an investment, it does not always guarantee a profit. There are times when investments yield losses. Therefore, having a reserve for realized profits and losses allows a company to prepare for these fluctuations in its financial performance. By setting aside a portion of its earnings, a company can ensure that it has sufficient funds to cover any potential losses, thereby maintaining financial stability.For instance, consider a manufacturing company that invests heavily in new machinery. If the investment pays off, the company will realize profits from increased production efficiency and higher sales. However, if the machinery fails or becomes obsolete, the company may incur significant losses. By maintaining a reserve for realized profits and losses, the company can mitigate the impact of such losses on its overall financial health.Moreover, this reserve plays a crucial role in financial reporting. Investors and stakeholders closely monitor a company's reserves to assess its risk management strategies. A healthy reserve indicates that a company is prudent in its financial planning and is capable of weathering economic downturns. Conversely, a lack of reserves may signal poor financial management and could deter potential investors.Additionally, the reserve for realized profits and losses can also influence a company's dividend policy. Companies with substantial reserves may choose to distribute dividends to shareholders, reflecting their profitability. However, if a company faces potential losses, it might decide to retain its earnings to bolster its reserves instead of paying out dividends. This decision can significantly affect shareholder sentiment and the company's stock price.In conclusion, the concept of reserve for realized profits and losses is essential for companies aiming to maintain financial stability and manage risks effectively. By setting aside a portion of their earnings to account for realized profits and losses, businesses can better navigate the uncertainties of the market. This practice not only helps in safeguarding the company's financial health but also instills confidence among investors and stakeholders. Understanding this term is vital for anyone involved in finance, as it highlights the importance of prudent financial management in achieving long-term success.

在金融和投资的世界中，理解储备的概念对于有效的财务管理至关重要。一个经常出现的重要术语是已实现利润和损失准备金。这个短语指的是公司留存的部分利润，用于计算通过交易已经实现的收益和损失。简单来说，它表示公司实际获得的利润和遭受的损失，这些已经反映在其财务报表中。当企业进行投资时，并不总是能保证盈利。有时投资会导致亏损。因此，拥有已实现利润和损失准备金使公司能够为财务表现的波动做好准备。通过将一部分收益留存，公司可以确保有足够的资金来覆盖潜在的损失，从而维持财务稳定。例如，考虑一家重型机械制造公司，该公司在新机器上进行了大量投资。如果投资成功，公司将通过提高生产效率和增加销售额来实现利润。然而，如果机器出现故障或变得过时，公司可能会遭受重大损失。通过维持已实现利润和损失准备金，公司可以减轻这些损失对其整体财务健康的影响。此外，这个准备金在财务报告中也起着至关重要的作用。投资者和利益相关者密切关注公司的准备金，以评估其风险管理策略。健康的准备金表明公司在财务规划方面谨慎，并能够抵御经济衰退。相反，缺乏准备金可能表明财务管理不善，可能会阻碍潜在投资者的兴趣。此外，已实现利润和损失准备金也会影响公司的股息政策。拥有大量准备金的公司可能选择向股东分配股息，反映其盈利能力。然而，如果公司面临潜在损失，可能会决定保留其收益以增强其准备金，而不是支付股息。这一决定可能会显著影响股东情绪和公司股价。总之，已实现利润和损失准备金的概念对于希望保持财务稳定和有效管理风险的公司至关重要。通过将一部分收益留存以应对已实现的利润和损失，企业可以更好地应对市场的不确定性。这一做法不仅有助于保护公司的财务健康，还有助于增强投资者和利益相关者的信心。理解这一术语对于任何参与金融的人来说都是至关重要的，因为它突显了在实现长期成功过程中谨慎财务管理的重要性。