consolidated retained earning

简明释义

合并留存收益

英英释义

例句

1.The company's financial report showed a significant increase in consolidated retained earning 合并留存收益 over the past year.

公司的财务报告显示，过去一年中合并留存收益有显著增长。

2.A high level of consolidated retained earning 合并留存收益 indicates that a company is reinvesting its profits effectively.

高水平的合并留存收益表明公司有效地再投资其利润。

3.During the merger, both companies reported their consolidated retained earning 合并留存收益 to assess the combined financial health.

在合并过程中，两家公司报告了它们的合并留存收益以评估合并后的财务健康状况。

4.Investors often look at consolidated retained earning 合并留存收益 to evaluate the profitability of a company.

投资者通常查看合并留存收益来评估公司的盈利能力。

5.The board decided to allocate part of the consolidated retained earning 合并留存收益 for new project development.

董事会决定将部分合并留存收益分配用于新项目开发。

作文

In the realm of corporate finance, understanding the concept of consolidated retained earnings is crucial for both investors and company management. Retained earnings refer to the portion of a company's profit that is kept in the business rather than distributed as dividends. When we talk about consolidated retained earnings, we are referring to the total retained earnings of a parent company and its subsidiaries, combined into a single figure. This figure provides a clearer picture of the overall financial health of a corporate group. To illustrate this concept, let’s consider a hypothetical corporation, XYZ Corp, which has several subsidiaries. Each subsidiary generates its own profits, and after paying dividends, they retain a portion of their earnings to reinvest in their operations. The parent company, XYZ Corp, will also have its own retained earnings from its operations. The consolidated retained earnings would be the sum of all these retained earnings across the parent and its subsidiaries. The importance of consolidated retained earnings lies in its role in financial reporting. Investors and analysts look at this figure to assess how well a company is managing its profits. A growing number in this area indicates that the company is reinvesting its profits wisely, which can lead to future growth and increased shareholder value. Conversely, if retained earnings are stagnant or declining, it may signal potential issues within the company, such as poor management decisions or declining market conditions.Moreover, consolidated retained earnings are essential when it comes to evaluating a company's ability to weather economic downturns. Companies with strong retained earnings can draw upon these funds during tough times without needing to rely on external financing. This self-sufficiency can be a significant advantage, allowing a company to maintain operations and avoid layoffs or cutbacks that might occur if they had to borrow money or raise capital through issuing new shares.From an accounting perspective, calculating consolidated retained earnings involves some complexities. It requires not only summing up the retained earnings of the parent and its subsidiaries but also adjusting for any inter-company transactions that might distort the true financial picture. For instance, if a subsidiary sells goods to the parent company at a profit, this profit must be eliminated from the consolidated financial statements to avoid overstating earnings. This is why accurate accounting practices are vital in ensuring that the reported consolidated retained earnings reflect the real economic situation of the corporate group.In conclusion, the concept of consolidated retained earnings is a key indicator of a company's financial stability and growth potential. It serves as a vital tool for stakeholders to evaluate the long-term viability of a corporation. Understanding this concept not only aids in making informed investment decisions but also helps management strategize for future growth. As companies continue to expand and acquire new subsidiaries, the significance of accurately reporting consolidated retained earnings will only continue to grow, making it an essential aspect of corporate finance that deserves careful attention.

在企业财务领域，理解“合并留存收益”的概念对投资者和公司管理层至关重要。留存收益是指公司利润中保留在企业内而不是作为股息分配的部分。当我们谈论“合并留存收益”时，我们指的是母公司及其子公司的总留存收益，合并成一个数字。这个数字提供了一个更清晰的公司集团整体财务健康状况的图景。为了说明这个概念，让我们考虑一个假设的公司，XYZ公司，它有几个子公司。每个子公司都产生自己的利润，并在支付股息后，保留一部分收益以重新投资于其运营。母公司XYZ公司也会有自己的留存收益。合并留存收益将是母公司和所有子公司的留存收益之和。合并留存收益的重要性在于它在财务报告中的作用。投资者和分析师查看这一数字以评估公司如何管理其利润。这个数字的增长表明公司正在明智地重新投资其利润，这可能导致未来的增长和增加股东价值。相反，如果留存收益停滞不前或下降，可能会发出潜在问题的信号，例如管理决策不当或市场条件恶化。此外，合并留存收益在评估公司应对经济衰退能力方面至关重要。拥有强大留存收益的公司可以在困难时期依靠这些资金，而无需依赖外部融资。这种自给自足的能力可以成为一个重大优势，使公司能够维持运营，避免裁员或削减开支，这在需要借款或通过发行新股筹集资本时可能发生。从会计的角度看，计算合并留存收益涉及一些复杂性。它不仅需要将母公司和其子公司的留存收益相加，还需要调整任何可能扭曲真实财务状况的内部交易。例如，如果子公司以盈利的价格向母公司销售商品，则必须在合并财务报表中消除该利润，以避免高估收益。这就是为什么准确的会计实践对于确保报告的合并留存收益反映企业集团的真实经济状况至关重要。总之，合并留存收益的概念是公司财务稳定性和增长潜力的关键指标。它作为利益相关者评估公司长期可行性的一个重要工具。理解这一概念不仅有助于做出明智的投资决策，还帮助管理层为未来的增长制定战略。随着公司不断扩展和收购新子公司，准确报告合并留存收益的重要性只会继续增长，使其成为企业财务中值得仔细关注的一个重要方面。