retained earnings appropriated

简明释义

已分配留存收益

英英释义

例句

1.Our accountant explained that retained earnings appropriated are set aside for specific future obligations.

我们的会计解释说，保留盈余拨款是为特定未来义务预留的资金。

2.The company decided to allocate some of its retained earnings appropriated for future expansion projects.

公司决定将部分保留盈余拨款用于未来的扩展项目。

3.During the annual meeting, the board discussed how to utilize the retained earnings appropriated for research and development.

在年度会议上，董事会讨论了如何利用保留盈余拨款进行研发。

4.Investors were pleased to see that the retained earnings appropriated had increased significantly over the past year.

投资者高兴地看到，过去一年中保留盈余拨款显著增加。

5.The financial report highlighted the retained earnings appropriated for employee training programs.

财务报告强调了用于员工培训项目的保留盈余拨款。

作文

Retained earnings are an essential part of a company's financial health, representing the accumulated net income that has not been distributed to shareholders as dividends. When these earnings are designated for specific purposes, they are referred to as retained earnings appropriated. This concept plays a crucial role in corporate finance and helps businesses manage their profits effectively. Understanding retained earnings appropriated is vital for both investors and management. By allocating a portion of retained earnings for specific projects or goals, a company can signal its strategic intentions to stakeholders. For instance, if a company decides to appropriate retained earnings for research and development, it demonstrates a commitment to innovation and long-term growth. This allocation can enhance investor confidence, as it shows that the company is actively reinvesting in its future rather than merely distributing profits to shareholders.Moreover, retained earnings appropriated can also serve as a buffer during economic downturns. By setting aside funds for emergencies or unexpected challenges, companies can ensure they have the necessary resources to navigate tough times without resorting to external financing. This prudent financial management practice can help maintain stability and protect shareholder interests.From an accounting perspective, retained earnings appropriated are recorded on the balance sheet under the equity section. This designation does not affect the total amount of retained earnings; instead, it provides clarity about how the company intends to use its profits. For example, a company may have $1 million in retained earnings, out of which $300,000 is appropriated for a new project. This clear distinction allows stakeholders to understand the company's priorities and financial strategies better.Investors often look at retained earnings appropriated when assessing a company's potential for growth. A high level of appropriated earnings can indicate that the company is focused on reinvestment and expansion rather than short-term profit distribution. However, it is essential to analyze the reasons behind the appropriation. If a company consistently appropriates a significant portion of its earnings without clear justification or results, it may raise concerns about management effectiveness or operational efficiency.In conclusion, the concept of retained earnings appropriated is integral to understanding a company's financial strategy and health. It reflects the management's decisions regarding profit allocation and investment in future growth. For investors, recognizing how a company utilizes its retained earnings can provide valuable insights into its operational priorities and long-term viability. Therefore, having a solid grasp of this term and its implications can significantly enhance one's ability to evaluate a company's financial performance and strategic direction.

留存收益是公司财务健康的重要组成部分，代表着未分配给股东作为红利的累积净收入。当这些收益被指定用于特定目的时，它们被称为留存收益拨备。这一概念在企业金融中发挥着关键作用，并帮助企业有效管理其利润。理解留存收益拨备对投资者和管理层至关重要。通过将一部分留存收益分配用于特定项目或目标，公司可以向利益相关者传达其战略意图。例如，如果一家公司决定将留存收益拨备用于研发，这表明它对创新和长期增长的承诺。这种分配可以增强投资者信心，因为它表明公司正在积极地再投资于未来，而不仅仅是将利润分配给股东。此外，留存收益拨备还可以作为经济衰退期间的缓冲。通过为紧急情况或意外挑战预留资金，公司可以确保在没有外部融资的情况下拥有必要的资源来应对困难时期。这种谨慎的财务管理实践可以帮助保持稳定并保护股东利益。从会计的角度来看，留存收益拨备在资产负债表的权益部分记录。这一划分不会影响留存收益的总额；相反，它提供了有关公司如何打算使用其利润的清晰信息。例如，一家公司可能有100万美元的留存收益，其中30万美元被拨备用于新项目。这一明确的区分使利益相关者能够更好地理解公司的优先事项和财务策略。投资者通常在评估公司的增长潜力时会关注留存收益拨备。高水平的拨备收益可能表明公司专注于再投资和扩张，而不是短期的利润分配。然而，分析拨备背后的原因也至关重要。如果一家公司持续拨备大量收益而没有明确的理由或结果，可能会引发对管理效率或运营效率的担忧。总之，留存收益拨备的概念对于理解公司的财务战略和健康状况至关重要。它反映了管理层关于利润分配和未来增长投资的决策。对于投资者来说，认识到公司如何利用其留存收益可以提供对其运营优先事项和长期生存能力的宝贵洞察。因此，牢牢掌握这一术语及其含义可以显著提升评估公司财务表现和战略方向的能力。