appropriation account

简明释义

盈余分拨帐

英英释义

例句

1.During the audit, the accountant reviewed the appropriation account for any discrepancies.

在审计过程中，会计审查了拨款账户是否存在任何差异。

2.The company prepared its annual financial statements, including the appropriation account to show how profits were distributed.

公司准备了年度财务报表，包括拨款账户以显示利润如何分配。

3.The board meeting discussed the figures in the appropriation account before making decisions on dividends.

董事会会议在决定股息之前讨论了拨款账户中的数字。

4.The appropriation account helps in understanding the allocation of retained earnings among shareholders.

该拨款账户有助于理解留存收益在股东之间的分配。

5.In a partnership, each partner's share of the profit is detailed in the appropriation account.

在合伙企业中，每个合伙人的利润份额在拨款账户中详细列出。

作文

The concept of an appropriation account is vital in the field of accounting, particularly when it comes to understanding how profits are distributed among various stakeholders within a business. An appropriation account serves as a financial statement that outlines the allocation of profits for a specific period, detailing how much of the profit will be retained in the business and how much will be distributed to shareholders or used for other purposes. This account is essential for ensuring transparency and accountability in financial reporting.In many businesses, especially partnerships and corporations, an appropriation account helps in determining the share of profits that each partner or shareholder is entitled to. For instance, in a partnership, profits can be divided based on the agreed-upon ratio, which may take into consideration factors such as the amount of capital invested by each partner or their level of involvement in the business operations. By utilizing an appropriation account, partners can clearly see how profits are being allocated, which minimizes disputes and fosters a sense of fairness among them.Moreover, an appropriation account can also illustrate how much profit is being reinvested back into the business for growth and expansion. This aspect is particularly important for stakeholders who are interested in the long-term sustainability of the business. A company that retains a significant portion of its profits for reinvestment is often viewed favorably by investors, as it indicates potential for future growth and profitability. Therefore, the appropriation account not only reflects the current financial health of the business but also its strategic direction.In addition to profit distribution, an appropriation account may also include allocations for reserves, which are funds set aside for specific purposes such as future investments, contingencies, or legal obligations. These reserves are crucial for a business’s financial planning and risk management, as they provide a buffer against unforeseen circumstances that could impact profitability. By documenting these allocations in the appropriation account, businesses can maintain a clear record of their financial strategies and ensure that they are prepared for any challenges that may arise.Furthermore, the preparation of an appropriation account requires careful consideration and adherence to accounting standards and principles. It is essential for businesses to accurately reflect their financial position and comply with regulatory requirements. This diligence not only enhances the credibility of the financial statements but also builds trust among investors, creditors, and other stakeholders.In conclusion, the appropriation account plays a crucial role in the financial management of a business. It provides a structured approach to profit allocation, supports strategic decision-making, and ensures compliance with accounting standards. Understanding the significance of the appropriation account is essential for anyone involved in financial management, whether they are business owners, accountants, or investors. By effectively utilizing this financial tool, businesses can promote transparency, foster trust among stakeholders, and ultimately drive their success in the competitive market landscape.

“拨款账户”的概念在会计领域至关重要，尤其是在理解企业内部如何分配利润方面。“拨款账户”作为一份财务报表，概述了特定期间内利润的分配情况，详细说明了多少利润将留在企业中，多少将分配给股东或用于其他目的。该账户对于确保财务报告的透明度和问责制至关重要。在许多企业中，特别是合伙企业和公司，“拨款账户”有助于确定每位合伙人或股东应得的利润份额。例如，在合伙企业中，利润可以根据约定的比例进行分配，该比例可能考虑到每位合伙人投资的资本金额或他们在业务运营中的参与程度。通过利用“拨款账户”，合伙人可以清楚地看到利润是如何分配的，从而减少争议，促进公平感。此外，“拨款账户”还可以说明有多少利润被重新投资于企业以实现增长和扩展。这一方面对于对企业长期可持续性感兴趣的利益相关者尤为重要。保留相当一部分利润用于再投资的公司通常会受到投资者的青睐，因为这表明未来增长和盈利的潜力。因此，“拨款账户”不仅反映了企业当前的财务健康状况，还反映了其战略方向。除了利润分配外，“拨款账户”还可能包括准备金的分配，这些准备金是为了特定目的而预留的资金，例如未来投资、应急或法律义务。这些准备金对于企业的财务规划和风险管理至关重要，因为它们为可能影响盈利能力的意外情况提供了缓冲。通过在“拨款账户”中记录这些分配，企业可以保持其财务战略的清晰记录，并确保它们为可能出现的任何挑战做好准备。此外，编制“拨款账户”需要仔细考虑并遵循会计标准和原则。企业准确反映其财务状况并遵守监管要求至关重要。这种勤勉不仅增强了财务报表的可信度，还在投资者、债权人和其他利益相关者之间建立了信任。总之，“拨款账户”在企业的财务管理中发挥着关键作用。它为利润分配提供了一种结构化的方法，支持战略决策，并确保遵守会计标准。理解“拨款账户”的重要性对于任何参与财务管理的人来说都是必不可少的，无论他们是企业主、会计师还是投资者。通过有效利用这一财务工具，企业可以促进透明度，增强利益相关者之间的信任，并最终推动其在竞争市场环境中的成功。