statement of retained earnings

简明释义

盈余留存表

英英释义

例句

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

投资者通常会审查留存收益表来评估公司的增长潜力。

2.The statement of retained earnings 留存收益表 indicates whether the company is retaining enough earnings for future expansion.

该留存收益表表明公司是否保留了足够的收益用于未来扩展。

3.The company included a detailed statement of retained earnings 留存收益表 in its annual report to show how profits were reinvested.

公司在其年度报告中包含了详细的留存收益表，以展示利润是如何再投资的。

4.During the financial audit, the accountant verified the figures in the statement of retained earnings 留存收益表 for accuracy.

在财务审计期间，会计师核实了留存收益表中的数字是否准确。

5.A declining balance in the statement of retained earnings 留存收益表 could signal potential financial issues within the company.

在留存收益表中余额的下降可能预示着公司潜在的财务问题。

作文

The statement of retained earnings is a crucial financial document that provides insights into the changes in retained earnings over a specific period. Retained earnings are the portion of net income that is not distributed as dividends but is instead reinvested in the company or used to pay off debt. This statement is essential for stakeholders, including investors, creditors, and management, as it reflects the company's ability to generate profits and manage its earnings effectively.In essence, the statement of retained earnings acts as a bridge between the income statement and the balance sheet. It begins with the opening balance of retained earnings from the previous period. Then, it adds the net income (or subtracts the net loss) for the current period, which is derived from the income statement. After accounting for any dividends paid out to shareholders, the final figure represents the retained earnings at the end of the period.For example, consider a company that had a beginning retained earnings balance of $100,000. If the company earned a net income of $50,000 during the year and paid out $20,000 in dividends, the statement of retained earnings would show the following:- Beginning Retained Earnings: $100,000- Add: Net Income: $50,000- Less: Dividends Paid: $20,000- Ending Retained Earnings: $130,000This simple calculation illustrates how retained earnings can accumulate over time, reflecting the company's profitability and financial health. Investors often look at the statement of retained earnings to assess whether a company is retaining sufficient earnings to support future growth initiatives. A consistently increasing retained earnings balance may indicate a company’s strong performance and potential for expansion.Moreover, the statement of retained earnings can also provide insights into a company's dividend policy. If a company consistently pays high dividends and has little to no increase in retained earnings, it may signal that the company is not reinvesting enough back into the business. Conversely, a company that retains a significant portion of its earnings may be signaling confidence in future growth prospects.In summary, the statement of retained earnings is not just a mere formality; it is a vital tool for analyzing a company's financial performance and strategic direction. By examining this statement, stakeholders can gain a clearer understanding of how a company manages its profits and what that means for its future. Thus, it plays a significant role in the decision-making processes of investors and management alike. Understanding the implications of the statement of retained earnings can empower stakeholders to make informed decisions regarding their investments and the overall direction of the company.In conclusion, the statement of retained earnings is an indispensable component of financial reporting, encapsulating the essence of a company's earnings management strategy. Whether for assessing profitability, evaluating dividend policies, or forecasting future growth, this statement serves as a critical indicator of a company's financial health and operational effectiveness.

保留收益表是一个重要的财务文件，它提供了特定时期内保留收益变化的洞察。保留收益是净收入的一部分，这部分并未作为股息分配，而是再投资于公司或用于偿还债务。该报表对于利益相关者，包括投资者、债权人和管理层来说至关重要，因为它反映了公司产生利润和有效管理收益的能力。本质上，保留收益表充当了损益表和资产负债表之间的桥梁。它以上一期的保留收益余额作为起始，然后增加当前期间的净收入（或减去净亏损），净收入来自损益表。在扣除支付给股东的任何股息后，最终数字表示期末的保留收益。例如，考虑一家公司的期初保留收益余额为100,000美元。如果该公司在一年内获得了50,000美元的净收入，并支付了20,000美元的股息，那么保留收益表将显示以下内容：- 期初保留收益：100,000美元- 加：净收入：50,000美元- 减：支付的股息：20,000美元- 期末保留收益：130,000美元这个简单的计算说明了保留收益如何随着时间的推移而累积，反映了公司的盈利能力和财务健康。投资者通常会查看保留收益表来评估一家公司是否保留了足够的收益以支持未来的增长计划。持续增加的保留收益余额可能表明公司的强劲表现和扩展潜力。此外，保留收益表还可以提供有关公司股息政策的洞察。如果一家公司持续支付高额股息，而保留收益几乎没有增加，这可能表明公司没有将足够的资金再投资于业务。相反，一个保留了大量收益的公司可能是在向外界传达对未来增长前景的信心。总之，保留收益表不仅仅是一个形式，它是分析公司财务表现和战略方向的重要工具。通过审查该报表，利益相关者可以更清楚地了解公司如何管理其利润，以及这对其未来意味着什么。因此，它在投资者和管理层的决策过程中扮演着重要角色。理解保留收益表的含义可以使利益相关者能够就其投资和公司的整体方向做出明智的决策。最后，保留收益表是财务报告中不可或缺的组成部分，浓缩了公司收益管理策略的本质。无论是评估盈利能力、评估股息政策还是预测未来增长，该报表都是公司财务健康和运营效率的重要指标。