capital reserve

简明释义

准备金

英英释义

A capital reserve is a portion of a company's reserves that is set aside for long-term investments or to cover future financial obligations, typically derived from profits not distributed as dividends.

资本储备是公司留存的一部分,用于长期投资或覆盖未来财务义务,通常来源于未分配为股息的利润。

例句

1.A healthy capital reserve is essential for any business looking to weather economic downturns.

健康的资本储备对任何希望度过经济低迷的企业来说都是必不可少的。

2.During the audit, it was noted that the capital reserve had increased significantly over the past year.

在审计期间,注意到资本储备在过去一年中显著增加。

3.The board approved the use of capital reserve funds for new technology investments.

董事会批准使用资本储备资金进行新技术投资。

4.The company decided to allocate a portion of its profits to the capital reserve for future expansions.

公司决定将一部分利润分配到资本储备中,以便未来扩展。

5.Investors often look for companies with a strong capital reserve to ensure financial stability.

投资者通常寻找拥有强大资本储备的公司,以确保财务稳定。

作文

In the world of finance and accounting, understanding various terms is crucial for both professionals and students. One such term is capital reserve, which plays a significant role in a company’s financial structure. A capital reserve is essentially a portion of a company's profits that is set aside for specific purposes, often related to future investments or to cover potential losses. This reserve is not distributed as dividends to shareholders but is retained within the business to strengthen its financial position.The importance of capital reserve can be seen in how it protects a company during economic downturns. By maintaining a healthy reserve, businesses can ensure they have sufficient funds to navigate through challenging times without resorting to external financing. For instance, if a company faces unexpected expenses or a drop in revenue, having a capital reserve allows it to manage these challenges more effectively. This financial cushion can be critical for sustaining operations and preserving jobs.Moreover, capital reserve can also be used for growth initiatives. Companies often need to invest in new projects, research and development, or expansion efforts. When a business has a solid capital reserve, it can allocate funds towards these initiatives without jeopardizing its day-to-day operations. This proactive approach can lead to innovation and increased competitiveness in the market.It is also worth noting that the management of capital reserve requires careful planning and strategy. Companies must assess their financial needs and potential risks to determine the appropriate amount to retain as reserves. Too little may leave them vulnerable during tough times, while too much could indicate that the company is not utilizing its profits effectively to generate growth.In conclusion, the concept of capital reserve is vital for any business aiming for long-term success. It serves as a financial buffer against uncertainties and provides the necessary funds for strategic investments. Understanding and managing capital reserve effectively can make a significant difference in a company's ability to thrive in a competitive landscape. As such, both aspiring accountants and seasoned professionals should prioritize familiarizing themselves with this essential financial term to enhance their financial acumen and contribute positively to their organizations’ stability and growth.

在金融和会计的世界中,理解各种术语对专业人士和学生来说至关重要。其中一个术语是资本公积,它在公司的财务结构中扮演着重要角色。资本公积本质上是公司利润的一部分,用于特定目的,通常与未来投资或覆盖潜在损失有关。该公积不会作为股息分配给股东,而是保留在企业内部,以增强其财务状况。资本公积的重要性体现在它如何在经济低迷时期保护公司。通过保持健康的公积,公司可以确保在面临意外支出或收入下降时拥有足够的资金来应对挑战,而无需依赖外部融资。例如,如果一家公司面临意外费用或收入下降,拥有资本公积使其能够更有效地管理这些挑战。这种财务缓冲对于维持运营和保护就业至关重要。此外,资本公积还可以用于增长计划。公司经常需要投资于新项目、研究与开发或扩展工作。当企业拥有稳健的资本公积时,它可以将资金分配到这些计划中,而不危及其日常运营。这种主动的做法可以促使创新并提高市场竞争力。同样值得注意的是,管理资本公积需要谨慎的规划和策略。公司必须评估其财务需求和潜在风险,以确定适当的保留金额。过少可能使他们在艰难时期变得脆弱,而过多则可能表明公司未能有效利用其利润以产生增长。总之,资本公积的概念对任何追求长期成功的企业来说都是至关重要的。它作为应对不确定性的财务缓冲,并为战略投资提供必要的资金。有效理解和管理资本公积可以在公司的竞争环境中产生显著差异。因此,无论是有志的会计师还是经验丰富的专业人士,都应优先熟悉这一重要的财务术语,以提升他们的财务能力,并积极为组织的稳定和增长做出贡献。