accumulated earnings

简明释义

积累收益

英英释义

例句

1.The company decided to reinvest its accumulated earnings into new projects to stimulate growth.

公司决定将其留存收益再投资于新项目，以刺激增长。

2.The accountant prepared a report detailing how the accumulated earnings would be utilized in the upcoming fiscal year.

会计准备了一份报告，详细说明了留存收益将在即将到来的财年如何使用。

3.The board of directors voted to distribute a portion of the accumulated earnings as dividends to shareholders.

董事会投票决定将一部分留存收益作为股息分配给股东。

4.Investors often look at a company's accumulated earnings to assess its long-term profitability.

投资者通常查看公司的留存收益以评估其长期盈利能力。

5.Shareholders were pleased to see that the accumulated earnings had increased significantly over the past year.

股东们很高兴看到过去一年中留存收益显著增加。

作文

In the world of finance and accounting, the term accumulated earnings refers to the total profits that a company has retained over the years, rather than distributing them as dividends to shareholders. This concept is crucial for understanding how businesses grow and reinvest their profits. When a company generates revenue, it can choose to either distribute some of that money to its shareholders or keep it within the company for future investments. The portion that is retained contributes to the accumulated earnings, which can be used for various purposes such as expanding operations, funding research and development, or paying down debt.Accumulated earnings are recorded on a company's balance sheet under the equity section, specifically in the retained earnings account. This account reflects the cumulative amount of net income that has been retained in the business since its inception, minus any dividends paid out to shareholders. For investors, analyzing a company's accumulated earnings can provide valuable insights into its financial health and growth potential. A consistently increasing amount of retained earnings may indicate that a company is successfully reinvesting its profits to fuel future growth.However, it's essential to note that high accumulated earnings do not always signal positive performance. Companies with excessive retained earnings might be hoarding cash instead of rewarding shareholders or investing in growth opportunities. This situation can lead to shareholder dissatisfaction, as investors typically expect a return on their investment through dividends or stock buybacks. Therefore, while accumulated earnings are an important metric, they should be analyzed in conjunction with other financial indicators to get a comprehensive view of a company's performance.Moreover, the decision regarding how much profit to retain versus distribute as dividends is influenced by various factors, including the company's growth strategy, industry standards, and economic conditions. For instance, a tech startup might prioritize retaining earnings to fund innovation and expansion, while a mature company in a stable industry might opt to distribute a higher percentage of its profits to shareholders.In conclusion, accumulated earnings play a significant role in a company's financial strategy and overall health. They reflect the company's ability to generate profits and its management's decisions regarding reinvestment versus distribution. Understanding this concept is vital for investors and stakeholders who wish to assess a company's long-term viability and performance. By keeping an eye on accumulated earnings, one can better understand how well a company is positioned for future growth and whether it effectively balances the interests of its shareholders with its operational goals.

在金融和会计领域，术语累计收益指的是公司多年来保留的总利润，而不是将其作为股息分配给股东。这个概念对于理解企业如何增长和再投资其利润至关重要。当一家公司产生收入时，它可以选择将部分资金分配给股东，或者将其保留在公司内以进行未来投资。保留的部分贡献了累计收益，可以用于各种目的，例如扩展业务、资助研究和开发或偿还债务。累计收益在公司的资产负债表上记录在股东权益部分，具体在留存收益账户下。该账户反映了自公司成立以来保留在企业中的净收入的累积金额，减去支付给股东的任何股息。对于投资者来说，分析公司的累计收益可以提供有关其财务健康和增长潜力的宝贵见解。持续增加的留存收益可能表明公司成功地将利润再投资以推动未来增长。然而，值得注意的是，高累计收益并不总是表示积极的表现。拥有过多留存收益的公司可能在囤积现金，而不是回报股东或投资于增长机会。这种情况可能导致股东不满，因为投资者通常期望通过股息或股票回购获得投资回报。因此，尽管累计收益是一个重要指标，但它们应与其他财务指标结合分析，以全面了解公司的表现。此外，关于保留多少利润与分配多少股息的决定受到多种因素的影响，包括公司的增长战略、行业标准和经济条件。例如，一家科技初创公司可能会优先考虑保留收益以资助创新和扩张，而一家成熟的稳定行业公司可能选择将更高比例的利润分配给股东。总之，累计收益在公司的财务战略和整体健康中扮演着重要角色。它们反映了公司产生利润的能力以及管理层在再投资与分配之间的决策。理解这一概念对于希望评估公司长期生存能力和表现的投资者和利益相关者至关重要。通过关注累计收益，人们可以更好地了解公司在未来增长中的定位，以及它是否有效地平衡了股东的利益与运营目标。