statement of earned surplus

简明释义

盈余公积计算书

英英释义

例句

1.The statement of earned surplus is a crucial document for understanding a company's long-term viability.

对于理解公司的长期可行性，留存盈余报表是一个关键文件。

2.The accountant prepared the statement of earned surplus for the shareholders to review the company's retained earnings.

会计为股东准备了留存盈余报表以审查公司的留存收益。

3.Our financial advisor recommended that we analyze the statement of earned surplus before making any investment decisions.

我们的财务顾问建议我们在做任何投资决策之前分析一下留存盈余报表。

4.Investors often look at the statement of earned surplus to assess whether a company is reinvesting its profits wisely.

投资者通常查看留存盈余报表来评估公司是否明智地再投资其利润。

5.During the annual meeting, the CEO presented the statement of earned surplus to highlight the company's financial growth.

在年度会议上，首席执行官展示了留存盈余报表以突出公司的财务增长。

作文

The concept of a statement of earned surplus is crucial in the world of finance and accounting. It refers to a financial statement that outlines the accumulated earnings of a company that have not been distributed to shareholders as dividends. Instead, these earnings are retained within the company for reinvestment or to cover future expenses. Understanding this statement is essential for both business owners and investors, as it provides insight into a company’s financial health and its capacity for growth.A statement of earned surplus typically appears in the equity section of a company's balance sheet. It reflects the profits that have been retained over time, which can be used for various purposes such as funding new projects, paying off debts, or enhancing the company’s operational capabilities. This retention of earnings signifies a company’s commitment to reinvesting in itself, which can lead to long-term sustainability and profitability.Investors often scrutinize the statement of earned surplus to gauge a company’s performance. A growing surplus indicates that the company is generating more income than it is distributing to its shareholders, which is generally seen as a positive sign. It suggests that the management is confident in the company’s future prospects and is willing to reinvest profits rather than distribute them immediately. Conversely, a declining surplus may raise red flags for investors, signaling potential issues with profitability or management decisions.Moreover, the statement of earned surplus plays a vital role in strategic planning. Companies can use this information to make informed decisions about future investments and expenditures. For instance, if a company has a substantial amount of retained earnings, it might decide to expand its operations, launch new products, or enter new markets. On the other hand, if the surplus is low, the company may need to reconsider its strategies and focus on improving profitability before taking on additional risks.In addition to its implications for internal decision-making, the statement of earned surplus also affects external perceptions of a company. Creditors and lenders often look at retained earnings when assessing a company’s creditworthiness. A healthy surplus can enhance a company’s ability to secure loans or favorable financing terms, as it indicates financial stability and the potential for future growth. In conclusion, the statement of earned surplus is more than just a number on a balance sheet; it represents a company’s strategic choices and financial health. For business owners, it serves as a guide for reinvestment and growth opportunities. For investors, it offers insights into a company’s performance and future potential. Understanding this statement is essential for anyone involved in the business world, as it encapsulates the very essence of corporate finance and the importance of retained earnings in fostering long-term success.

“留存盈余表”这一概念在金融和会计领域至关重要。它指的是一份财务报表，列出了公司未分配给股东作为红利的累计收益。相反，这些收益被保留在公司内部用于再投资或覆盖未来开支。理解这份报表对企业主和投资者都至关重要，因为它提供了有关公司财务健康状况和增长能力的洞察。“留存盈余表”通常出现在公司资产负债表的权益部分。它反映了随着时间推移被保留的利润，这些利润可以用于各种用途，例如资助新项目、偿还债务或增强公司的运营能力。这种盈余的保留意味着公司致力于自我再投资，这可能导致长期的可持续性和盈利能力。投资者通常会仔细审查“留存盈余表”，以评估公司的表现。盈余不断增长表明公司产生的收入超过了分配给股东的金额，这通常被视为一个积极的信号。这表明管理层对公司未来前景充满信心，并愿意将利润再投资，而不是立即分配。相反，盈余下降可能会引起投资者的警惕，暗示盈利能力或管理决策可能存在问题。此外，“留存盈余表”在战略规划中也发挥着重要作用。公司可以利用这些信息做出明智的未来投资和支出决策。例如，如果一家公司拥有大量的留存收益，它可能决定扩展业务、推出新产品或进入新市场。另一方面，如果盈余较低，公司可能需要重新考虑其战略，专注于改善盈利能力，然后再承担额外风险。除了对内部决策的影响外，“留存盈余表”还会影响外部对公司的看法。债权人和贷款方通常会在评估公司信用worthiness时查看留存收益。健康的盈余可以增强公司获得贷款或优惠融资条款的能力，因为它表明财务稳定和未来增长的潜力。总之，“留存盈余表”不仅仅是资产负债表上的一个数字；它代表了公司的战略选择和财务健康状况。对于企业主来说，它是再投资和增长机会的指南。对于投资者而言，它提供了对公司表现和未来潜力的洞察。理解这份报表对于任何参与商业世界的人来说都是至关重要的，因为它概括了公司财务的本质以及留存收益在促进长期成功中的重要性。