undistributed net income

简明释义

未分配净收益

英英释义

例句

1.Management plans to allocate part of the undistributed net income for employee bonuses.

管理层计划将部分未分配净收入用于员工奖金。

2.The financial report highlighted a significant increase in undistributed net income this quarter.

财务报告强调本季度未分配净收入显著增加。

3.Shareholders were pleased to hear that the undistributed net income would be used for debt reduction.

股东们很高兴听到未分配净收入将用于减少债务。

4.Investors often look at undistributed net income as a sign of a company's future potential.

投资者通常将未分配净收入视为公司未来潜力的标志。

5.The company decided to reinvest its undistributed net income into new projects for growth.

公司决定将其未分配净收入再投资于新项目以促进增长。

作文

Understanding financial terms is essential for anyone involved in business or finance. One such term that often comes up in discussions about corporate finance is undistributed net income. This term refers to the portion of a company's earnings that has not been paid out to shareholders as dividends. Instead, these earnings are retained within the company for various purposes, such as reinvestment in operations, paying off debt, or saving for future expenses. The concept of undistributed net income is critical because it reflects how a company chooses to manage its profits and can significantly influence its growth and stability.When a company generates net income, it has several options regarding what to do with that money. It can distribute a portion of the earnings to shareholders in the form of dividends, which provides an immediate return on investment. However, many companies opt to retain some or all of their earnings, resulting in undistributed net income. This decision can be strategic; retaining earnings allows a company to reinvest in itself, fund new projects, expand operations, or enhance its cash reserves.For example, consider a technology company that has developed a promising new product. Instead of distributing all of its profits to shareholders, the company might choose to keep a significant amount of its earnings as undistributed net income. This retained income could be used to invest in further research and development, marketing efforts, or even acquiring smaller companies to bolster its market position. By doing so, the company aims to increase its future profitability and ultimately deliver greater returns to its shareholders over the long term.The implications of undistributed net income also extend to financial reporting. Companies report their net income on their income statements, but they must also provide information about how much of that income is being distributed versus retained. This is typically detailed in the statement of retained earnings, which shows the changes in retained earnings over a specific period. A growing amount of undistributed net income can indicate that a company is focused on growth and reinvestment, while a declining amount may suggest that the company is returning more capital to its shareholders or facing challenges in generating profits.Investors often analyze undistributed net income as part of their decision-making process. A high level of undistributed earnings might attract investors who are looking for growth potential, whereas those seeking immediate income might prefer companies that distribute a larger portion of their earnings as dividends. Understanding a company's approach to undistributed net income can provide valuable insights into its financial health and strategic direction.In conclusion, undistributed net income plays a crucial role in corporate finance and investment decisions. It represents a company's choice to reinvest its profits rather than distribute them to shareholders. This decision can significantly impact the company's future growth prospects and its ability to navigate financial challenges. As businesses continue to evolve in a competitive landscape, understanding the dynamics of undistributed net income will remain vital for investors, analysts, and anyone interested in the financial success of a company.

理解金融术语对任何参与商业或金融的人来说都是至关重要的。其中一个常常在企业财务讨论中出现的术语是未分配净收入。这个术语指的是公司未以股息形式支付给股东的收益部分。相反，这些收益被保留在公司内部，用于各种目的，如再投资于运营、偿还债务或为未来支出储蓄。未分配净收入的概念至关重要，因为它反映了公司如何选择管理其利润，并且可以显著影响其增长和稳定性。当一家公司产生净收入时，它有几种选择来处理这些资金。它可以以股息的形式向股东分配一部分收益，从而提供即时的投资回报。然而，许多公司选择保留部分或全部收益，从而导致未分配净收入。这个决定可能是战略性的；保留收益使公司能够进行自我再投资、资助新项目、扩大运营或增强现金储备。例如，考虑一家开发了有前景的新产品的科技公司。该公司可能选择将其大部分收益作为未分配净收入保留，而不是将所有利润分配给股东。这部分保留的收入可以用于进一步的研究和开发、市场营销活动，甚至收购小型公司以增强其市场地位。通过这样做，公司旨在增加未来的盈利能力，并最终为其股东提供更大的长期回报。未分配净收入的影响也扩展到财务报告。公司在其损益表上报告净收入，但它们还必须提供有关这些收入中分配与保留多少的信息。这通常在留存收益表中详细说明，该表显示特定期间内留存收益的变化。不断增长的未分配净收入可能表明公司专注于增长和再投资，而减少的金额可能暗示公司正在向股东返还更多资本或面临盈利能力挑战。投资者通常会分析未分配净收入作为决策过程的一部分。高水平的未分配收益可能吸引那些寻求增长潜力的投资者，而那些寻求即时收入的投资者可能更喜欢分配大量收益作为股息的公司。了解公司对未分配净收入的处理方式可以为其财务健康和战略方向提供宝贵的见解。总之，未分配净收入在企业财务和投资决策中发挥着至关重要的作用。它代表了公司选择再投资其利润而不是将其分配给股东的决定。这个决定可以显著影响公司的未来增长前景及其应对财务挑战的能力。随着企业在竞争环境中不断发展，理解未分配净收入的动态将继续对投资者、分析师以及任何对公司财务成功感兴趣的人至关重要。