book surplus

简明释义

帐面盈余

英英释义

A book surplus refers to the excess of books available beyond the demand or need, often resulting in an accumulation of inventory.

图书盈余是指可用书籍超过需求或需要的情况,通常导致库存的积累。

例句

1.The finance team is excited about the book surplus because it allows for reinvestment in the business.

财务团队对账面盈余感到兴奋,因为这允许对业务进行再投资。

2.Managing the book surplus effectively can lead to more opportunities for growth.

有效管理账面盈余可以带来更多的增长机会。

3.After the audit, it was confirmed that the book surplus was due to increased sales.

审计后确认,账面盈余是由于销售增长所致。

4.The company reported a significant book surplus for the last quarter, indicating strong financial health.

公司报告了上个季度显著的账面盈余,这表明财务状况良好。

5.We need to analyze the book surplus to understand our profit margins better.

我们需要分析账面盈余以更好地理解我们的利润率。

作文

In the world of finance and accounting, various terminologies are used to describe different aspects of financial management. One such term is book surplus, which refers to the excess of assets over liabilities recorded in the books of accounts of an organization. Understanding this concept is crucial for anyone involved in financial planning or analysis, as it provides insight into the financial health of a business. A book surplus indicates that a company has more resources at its disposal than it owes, which is generally a positive sign. It suggests that the business is in a strong position to invest in new opportunities, pay off debts, or distribute profits to shareholders.The importance of a book surplus cannot be overstated. For instance, companies with a significant book surplus are often viewed favorably by investors and creditors. This surplus can enhance a company's credit rating, making it easier to secure loans or attract investment. Additionally, a healthy book surplus can provide a buffer against economic downturns, allowing a company to weather financial storms without resorting to drastic measures like layoffs or asset sales.Moreover, a book surplus can also be indicative of effective management practices. When a company consistently maintains a surplus, it reflects prudent financial planning and operational efficiency. This can lead to increased investor confidence, as stakeholders are more likely to trust a company that demonstrates fiscal responsibility.However, it is essential to analyze the book surplus in context. A large surplus might not always be a good sign if it results from under-investment in growth opportunities. For example, a company sitting on a massive book surplus but failing to reinvest in research and development may fall behind competitors who are actively innovating. Therefore, while a book surplus is generally seen as a positive indicator, it must be assessed alongside other financial metrics and strategic initiatives.In addition to its implications for individual companies, the concept of book surplus also plays a role in broader economic discussions. Economists often analyze the aggregate book surplus of industries or entire economies to gauge overall financial health. A rising book surplus across sectors can indicate economic growth, while a declining surplus may signal potential recessions or financial instability.In conclusion, the term book surplus encapsulates a vital aspect of financial health for businesses. It represents a positive financial situation where assets exceed liabilities, providing companies with the flexibility to invest, grow, and navigate challenges. However, it is crucial to consider the broader context of a book surplus to ensure that it aligns with long-term strategic goals. Ultimately, understanding and managing a book surplus is key for sustainable business success and economic stability.

在金融和会计的世界中,使用各种术语来描述财务管理的不同方面。其中一个术语是账面盈余,指的是组织账簿中记录的资产超过负债的部分。理解这个概念对于任何参与财务规划或分析的人来说都是至关重要的,因为它提供了对企业财务健康状况的洞察。账面盈余表明公司拥有的资源超过其所欠的债务,这通常是一个积极的信号。它表明企业有强大的能力去投资新机会、偿还债务或向股东分配利润。账面盈余的重要性不容小觑。例如,拥有显著账面盈余的公司通常受到投资者和债权人的青睐。这种盈余可以提升公司的信用评级,使其更容易获得贷款或吸引投资。此外,健康的账面盈余还可以为公司提供抵御经济衰退的缓冲,使其能够在没有采取裁员或出售资产等激烈措施的情况下度过财务风暴。此外,账面盈余也可能表明有效的管理实践。当一家公司持续保持盈余时,反映出谨慎的财务规划和运营效率。这可以增强投资者的信心,因为利益相关者更可能信任那些展现出财政责任感的公司。然而,分析账面盈余时需要考虑其背景。如果大量盈余是由于对增长机会的投资不足而产生的,那么这可能并不总是一个好兆头。例如,一家公司如果坐拥巨额账面盈余但未能重新投资于研发,可能会落后于积极创新的竞争对手。因此,虽然账面盈余通常被视为积极指标,但必须与其他财务指标和战略举措一起评估。除了对个别公司的影响外,账面盈余的概念在更广泛的经济讨论中也发挥着作用。经济学家经常分析行业或整个经济体的总账面盈余,以评估整体财务健康状况。各行业的账面盈余上升可能表明经济增长,而盈余下降则可能预示潜在的衰退或财务不稳定。总之,账面盈余这个术语概括了企业财务健康的重要方面。它代表了一种积极的财务状况,即资产超过负债,为公司提供了投资、增长和应对挑战的灵活性。然而,至关重要的是要考虑账面盈余的更广泛背景,以确保它与长期战略目标相一致。最终,理解和管理账面盈余是可持续商业成功和经济稳定的关键。