appropriation account

简明释义

分拨利息帐单

英英释义

例句

1.The board discussed the allocations in the appropriation account during the meeting.

董事会在会议上讨论了拨款账户中的分配情况。

2.Understanding the appropriation account is crucial for analyzing a company's financial health.

理解拨款账户对分析公司的财务健康至关重要。

3.The company reviewed its appropriation account to determine how profits were allocated for the year.

公司审查了其拨款账户以确定年度利润的分配情况。

4.The accountant prepared the appropriation account to show retained earnings and dividends paid.

会计准备了拨款账户以显示留存收益和支付的股息。

5.In the annual report, the details of the appropriation account were clearly outlined for shareholders.

在年度报告中，股东清晰地列出了拨款账户的详细信息。

作文

In the world of finance and accounting, the term appropriation account refers to a specific type of financial statement that outlines how profits are distributed among various stakeholders. This account plays a crucial role in the financial management of a business, particularly in partnerships and corporations where profit-sharing is essential. Understanding the appropriation account is vital for anyone involved in financial decision-making or management, as it provides insights into how profits are allocated and utilized. The appropriation account typically includes details such as retained earnings, dividends, and reserves. Retained earnings represent the portion of the profits that a company decides to keep for reinvestment rather than distributing to shareholders. This is an important aspect because it reflects the company's strategy for growth and sustainability. On the other hand, dividends are the payments made to shareholders from the profits, representing a return on their investment. The balance between retained earnings and dividends is often a point of discussion among stakeholders, as it impacts both the short-term and long-term financial health of the company.Moreover, reserves are funds set aside for specific purposes, such as future investments or unexpected expenses. The appropriation account provides a clear picture of these allocations, allowing stakeholders to understand how profits are being managed. For instance, if a company has a high amount of retained earnings, it may indicate that the management is focusing on expansion or innovation rather than immediate returns to shareholders. Conversely, a company that pays out a significant portion of its profits as dividends may signal confidence in its current profitability but could also raise concerns about its ability to invest in future growth.In practice, preparing an appropriation account requires careful consideration of various factors, including the company's financial goals, market conditions, and stakeholder expectations. Accountants must analyze the profit figures and determine the most appropriate way to allocate these profits. This process often involves discussions with management and possibly shareholders to align on the best strategies for profit distribution.Additionally, the appropriation account is not just a static document; it evolves over time based on the company’s performance and strategic direction. Each financial year, the appropriations may change depending on the company’s profitability and operational needs. Therefore, it is essential for companies to regularly review their appropriation accounts to ensure they reflect the current financial situation accurately.In summary, the appropriation account is a fundamental aspect of a company's financial reporting that helps stakeholders understand how profits are distributed. By analyzing this account, investors, management, and other interested parties can gain insights into the company's financial health and strategic priorities. As businesses navigate the complexities of financial management, having a clear understanding of the appropriation account becomes increasingly important for informed decision-making and sustainable growth.

在金融和会计的世界中，术语appropriation account指的是一种特定类型的财务报表，它概述了利润如何在各个利益相关者之间分配。这个账户在企业的财务管理中发挥着至关重要的作用，特别是在合伙企业和公司中，利润分配是至关重要的。理解appropriation account对于任何参与财务决策或管理的人来说都是至关重要的，因为它提供了有关利润如何分配和利用的见解。appropriation account通常包括保留盈余、股息和储备等细节。保留盈余代表了公司决定保留用于再投资的利润部分，而不是分配给股东。这是一个重要的方面，因为它反映了公司的增长和可持续性战略。另一方面，股息是从利润中支付给股东的款项，代表了对他们投资的回报。保留盈余和股息之间的平衡常常是利益相关者讨论的焦点，因为它影响公司的短期和长期财务健康。此外，储备是为特定目的（如未来投资或意外开支）而设立的资金。appropriation account提供了这些分配的清晰图景，使利益相关者能够理解利润是如何管理的。例如，如果一家公司有大量的保留盈余，这可能表明管理层专注于扩张或创新，而不是立即回报股东。相反，一家支付大量利润作为股息的公司可能会传达对当前盈利能力的信心，但也可能引发对其未来增长投资能力的担忧。在实践中，编制appropriation account需要仔细考虑各种因素，包括公司的财务目标、市场条件和利益相关者的期望。会计师必须分析利润数据，并确定分配这些利润的最合适方式。这个过程通常涉及与管理层和可能的股东进行讨论，以就利润分配的最佳策略达成一致。此外，appropriation account不仅仅是一个静态文件；它随着公司的业绩和战略方向而不断发展。每个财务年度，分配可能会根据公司的盈利能力和运营需求而变化。因此，公司定期审查其appropriation accounts以确保它们准确反映当前财务状况是至关重要的。总之，appropriation account是公司财务报告的基本方面，有助于利益相关者理解利润如何分配。通过分析这个账户，投资者、管理层和其他相关方可以深入了解公司的财务健康状况和战略优先事项。随着企业应对财务管理的复杂性，清楚理解appropriation account变得愈加重要，以便做出明智的决策和可持续的增长。