statement of changes in surplus

简明释义

盈余变动表

英英释义

例句

1.Investors often review the statement of changes in surplus to assess the financial health of a company.

投资者通常会查看盈余变动表以评估公司的财务状况。

2.During the audit, the team found discrepancies in the statement of changes in surplus.

在审计过程中，团队发现了盈余变动表中的不一致之处。

3.The accountant prepared the statement of changes in surplus for the board meeting next week.

会计为下周的董事会准备了盈余变动表。

4.The statement of changes in surplus is crucial for understanding how profits are retained or distributed.

要理解利润如何保留或分配，盈余变动表是至关重要的。

5.The statement of changes in surplus showed a significant increase in retained earnings this year.

今年的盈余变动表显示留存收益有显著增加。

作文

The concept of a financial statement is crucial for any organization, as it provides a clear overview of its financial health. Among various financial documents, the statement of changes in surplus plays a vital role in understanding how an entity's surplus has evolved over a specific period. This statement outlines the movements in surplus, detailing how revenues, expenditures, and other factors contribute to the overall financial position of the organization. To begin with, the statement of changes in surplus is particularly important for non-profit organizations and government entities, where surplus or deficit is a key indicator of financial sustainability. For these organizations, managing surplus is essential to ensure they can continue their operations and fulfill their mission. The statement helps stakeholders, including donors, board members, and management, understand how effectively resources are being utilized and whether the organization is on track to meet its financial goals.The structure of the statement of changes in surplus typically begins with the opening balance of surplus at the start of the reporting period. This is followed by a detailed account of the revenues generated during the period, which may include donations, grants, and other income sources. Next, the statement lists the expenditures incurred, such as operational costs, program expenses, and administrative costs. The difference between total revenues and total expenditures results in the net change in surplus for that period.Moreover, the statement of changes in surplus may also include adjustments for prior periods, reflecting any corrections or reclassifications that may impact the surplus. These adjustments are crucial for providing an accurate picture of the organization's financial status. At the end of the reporting period, the closing balance of surplus is presented, which becomes the opening balance for the next period.Understanding the statement of changes in surplus is not only beneficial for internal stakeholders but also for external parties interested in the organization's financial performance. Investors and creditors often analyze this statement to gauge the organization's ability to generate surplus and manage its finances responsibly. A consistent increase in surplus over time may indicate effective management and a healthy financial outlook, while a declining surplus could raise concerns about sustainability.In conclusion, the statement of changes in surplus serves as an essential tool for assessing an organization's financial performance and sustainability. By providing detailed information on how surplus is generated and utilized, this statement enables stakeholders to make informed decisions. It highlights the importance of financial transparency and accountability, ensuring that organizations remain committed to their mission while effectively managing their resources. As such, mastering the interpretation of the statement of changes in surplus is vital for anyone involved in financial management or oversight, paving the way for better financial practices and organizational success.

财务报表的概念对于任何组织来说都是至关重要的，因为它提供了该组织财务健康状况的清晰概述。在各种财务文件中，盈余变动表在理解一个实体的盈余如何在特定期间内演变方面起着重要作用。该报表概述了盈余的变动，详细说明了收入、支出和其他因素如何影响组织的整体财务状况。首先，盈余变动表对于非营利组织和政府实体尤为重要，因为盈余或赤字是财务可持续性的关键指标。对这些组织而言，管理盈余对于确保它们能够继续运营并实现其使命至关重要。该报表帮助利益相关者，包括捐赠者、董事会成员和管理层，了解资源的利用效率以及组织是否在实现其财务目标的轨道上。盈余变动表的结构通常从报告期开始时的盈余期初余额开始。接下来详细列出该期间产生的收入，包括捐款、补助金和其他收入来源。然后，该报表列出所发生的支出，例如运营成本、项目费用和行政费用。总收入与总支出之间的差额即为该期间的盈余净变动。此外，盈余变动表还可能包括对前期的调整，反映任何可能影响盈余的更正或重分类。这些调整对于提供组织财务状况的准确图景至关重要。在报告期结束时，展示盈余的期末余额，这将成为下一个期间的期初余额。理解盈余变动表不仅对内部利益相关者有益，也对外部希望了解组织财务表现的各方重要。投资者和债权人通常分析该报表，以评估组织产生盈余和负责任地管理财务的能力。随着时间的推移，盈余的持续增加可能表明有效的管理和健康的财务前景，而盈余的下降则可能引发对可持续性的担忧。总之，盈余变动表作为评估组织财务表现和可持续性的基本工具。通过提供有关盈余生成和利用的详细信息，该报表使利益相关者能够做出明智的决策。它突显了财务透明度和问责制的重要性，确保组织在有效管理资源的同时，继续致力于其使命。因此，掌握对盈余变动表的解读对于任何参与财务管理或监督的人来说都是至关重要的，为更好的财务实践和组织成功铺平了道路。