statement of retained earning

简明释义

营业盈余表

英英释义

例句

1.The statement of retained earnings 留存收益表 is crucial for understanding how profits are allocated within the business.

了解利润在企业内部如何分配，留存收益表 statement of retained earnings 是至关重要的。

2.After the annual meeting, the board reviewed the statement of retained earnings 留存收益表 to decide on future dividends.

在年度会议后，董事会审查了留存收益表 statement of retained earnings，以决定未来的股息。

3.The accountant prepared the statement of retained earnings 留存收益表 to show how much profit was reinvested in the company.

会计准备了留存收益表 statement of retained earnings，以展示多少利润被再投资于公司。

4.A positive statement of retained earnings 留存收益表 indicates that the company is reinvesting its profits wisely.

积极的留存收益表 statement of retained earnings 表明公司正在明智地再投资其利润。

5.Investors often review the statement of retained earnings 留存收益表 to assess the company's growth potential.

投资者通常会查看留存收益表 statement of retained earnings，以评估公司的增长潜力。

作文

The statement of retained earnings is a crucial financial document that provides insights into a company's profit retention over a specific period. This statement outlines how much of the net income has been retained in the business rather than distributed to shareholders as dividends. Understanding the statement of retained earnings is essential for both investors and management, as it reflects the company’s ability to reinvest in its operations and fund future growth. In essence, the statement of retained earnings begins with the opening balance of retained earnings at the start of the accounting period. This figure is then adjusted by adding the net income earned during the period and subtracting any dividends paid out to shareholders. The resulting figure is the closing balance of retained earnings, which is carried forward to the next accounting period. For example, if a company starts with $100,000 in retained earnings, earns a net income of $50,000, and pays out $20,000 in dividends, the closing balance would be calculated as follows: $100,000 + $50,000 - $20,000 = $130,000. This closing balance indicates that the company has successfully retained earnings for further investment. The importance of the statement of retained earnings cannot be overstated. It serves multiple purposes, such as helping stakeholders understand how profits are utilized within the company. For instance, a growing retained earnings balance may signal that a company is reinvesting in its operations, which could lead to expansion, research and development, or other strategic initiatives. Conversely, a declining retained earnings figure might raise concerns about the company's profitability or its ability to sustain dividend payments in the future. Moreover, the statement of retained earnings plays a significant role in financial analysis. Analysts often examine this statement alongside the income statement and balance sheet to gauge a company's overall financial health. A robust retained earnings figure can enhance a company's equity position, making it more attractive to investors and creditors alike. In conclusion, the statement of retained earnings is not just a simple accounting tool; it is an important indicator of a company's financial strategy and operational success. By providing a clear picture of how profits are managed, it enables stakeholders to make informed decisions regarding their investments and the company's future direction. Understanding this statement is vital for anyone involved in the financial aspects of a business, as it encapsulates the company's commitment to growth and sustainability. In summary, the statement of retained earnings is a key component of financial reporting that deserves careful consideration. It highlights the importance of profit retention and its impact on a company's long-term viability. As businesses continue to navigate complex market conditions, the ability to effectively manage and report retained earnings will remain a fundamental aspect of sound financial management.

留存收益表是一份重要的财务文件，它提供了公司在特定时期内利润保留情况的洞察。这份报表概述了净收入中有多少被留存在企业中，而不是作为股息分配给股东。理解留存收益表对投资者和管理层都至关重要，因为它反映了公司再投资于其运营和资助未来增长的能力。从本质上讲，留存收益表以会计期初的留存收益余额开始。这个数字随后通过添加在该期间内获得的净收入并减去支付给股东的任何股息进行调整。最终得出的数字是留存收益的期末余额，该余额将转入下一个会计期。例如，如果一家公司以100,000美元的留存收益开始，在该期间内获得50,000美元的净收入，并支付20,000美元的股息，那么期末余额将计算如下：100,000美元 + 50,000美元 - 20,000美元 = 130,000美元。这个期末余额表明公司成功保留了收益以进行进一步投资。留存收益表的重要性不容忽视。它具有多重用途，例如帮助利益相关者了解公司如何利用利润。例如，留存收益余额的增长可能表明公司正在再投资于其运营，这可能导致扩张、研发或其他战略举措。相反，留存收益数字的下降可能引发对公司盈利能力或其未来维持股息支付能力的担忧。此外，留存收益表在财务分析中也发挥着重要作用。分析师通常会将此报表与损益表和资产负债表一起审查，以评估公司的整体财务健康状况。强劲的留存收益数字可以增强公司的股本地位，使其对投资者和债权人更具吸引力。总之，留存收益表不仅仅是一个简单的会计工具；它是公司财务战略和运营成功的重要指标。通过提供利润管理的清晰图景，它使利益相关者能够就其投资和公司的未来方向做出明智的决策。理解这份报表对于任何参与企业财务方面的人来说都是至关重要的，因为它概括了公司对增长和可持续发展的承诺。总而言之，留存收益表是财务报告的关键组成部分，值得仔细考虑。它突显了利润保留的重要性及其对公司长期生存能力的影响。随着企业继续应对复杂的市场环境，有效管理和报告留存收益的能力将始终是健全财务管理的基本方面。