retained earnings

简明释义

留存盈余

英英释义

例句

1.Investors often look at retained earnings 留存收益 to gauge a company's profitability over time.

投资者通常查看retained earnings 留存收益以评估公司的长期盈利能力。

2.The company's retained earnings 留存收益 increased significantly after a successful year.

在一个成功的年度后，公司的retained earnings 留存收益显著增加。

3.The board decided to reinvest the retained earnings 留存收益 into new projects.

董事会决定将retained earnings 留存收益再投资于新项目。

4.A high level of retained earnings 留存收益 can indicate a company’s growth potential.

高水平的retained earnings 留存收益可能表明公司的增长潜力。

5.During the annual meeting, the CEO reported on the retained earnings 留存收益 for the last five years.

在年度会议上，CEO报告了过去五年的retained earnings 留存收益。

作文

Retained earnings are a crucial component of a company's financial health and overall strategy. Essentially, retained earnings refer to the portion of net income that is not distributed to shareholders as dividends but is instead kept in the company for reinvestment or other purposes. This concept is vital for understanding how businesses grow and sustain themselves over time. By retaining earnings, companies can finance new projects, pay down debt, or build up cash reserves for future needs. When a company generates profit, it faces a decision: should it distribute this profit to shareholders or retain it within the business? The choice to keep profits as retained earnings (留存收益) can indicate a company's confidence in its future growth prospects. Companies in expanding industries often opt to retain more earnings, believing that reinvesting in operations will yield higher returns than paying out dividends. This strategy can be particularly appealing to growth-oriented investors who prefer to see their investment appreciate in value rather than receive immediate cash payouts.The calculation of retained earnings (留存收益) is relatively straightforward. It starts with the previous year's retained earnings, adds the net income from the current period, and subtracts any dividends paid out. The formula can be expressed as:Retained Earnings (End of Year) = Retained Earnings (Beginning of Year) + Net Income - Dividends PaidThis formula illustrates how retained earnings accumulate over time. For instance, if a company had $1 million in retained earnings at the beginning of the year, earned $500,000 in net income, and paid $200,000 in dividends, its retained earnings at the end of the year would be:$1,000,000 + $500,000 - $200,000 = $1,300,000The resulting figure reflects the company's ability to generate profits and its decision-making regarding profit distribution. High levels of retained earnings (留存收益) can signal to investors that a company is focused on growth and has a solid strategy for reinvesting its profits. However, excessive retained earnings without a clear plan for their use might raise concerns about management's effectiveness, leading investors to question whether the company is making the best use of its resources.Moreover, retained earnings (留存收益) play a significant role in a company's balance sheet. They are part of the equity section, which represents the ownership interest of shareholders. A strong equity position, bolstered by substantial retained earnings, can enhance a company's ability to secure financing, as lenders often view such companies as lower-risk investments. This can lead to better borrowing terms and increased financial flexibility.In conclusion, retained earnings (留存收益) are an essential aspect of corporate finance that reflects a company's profitability, growth strategy, and financial stability. Understanding how retained earnings work can provide valuable insights into a company's operational decisions and its long-term viability. Investors and stakeholders should pay close attention to this metric, as it can significantly influence a company's future success and its capacity to navigate challenges in the marketplace.

留存收益是公司财务健康和整体战略的关键组成部分。本质上，留存收益指的是未分配给股东作为股息的净收入的一部分，而是留在公司内部用于再投资或其他目的。这个概念对于理解企业如何随着时间的推移而成长和维持自身至关重要。通过留存收益，公司可以为新项目提供资金、偿还债务或为未来需求建立现金储备。当公司产生利润时，它面临一个决定：应该将这笔利润分配给股东，还是留在企业内部？选择将利润作为留存收益(retained earnings)保留，可以表明公司对未来增长前景的信心。处于扩张行业的公司通常选择保留更多的收益，因为它们相信再投资于运营将带来比支付股息更高的回报。这种策略对于偏好看到投资增值而不是立即获得现金分红的成长型投资者尤其具有吸引力。留存收益(retained earnings)的计算相对简单。它始于上一年的留存收益，加上当前期间的净收入，并减去任何已支付的股息。公式可以表示为：年末留存收益 = 年初留存收益 + 净收入 - 已支付股息这个公式说明了留存收益是如何随时间累积的。例如，如果一家公司在年初的留存收益为100万美元，当前年度的净收入为50万美元，并且支付了20万美元的股息，那么该公司的年末留存收益将为：$1,000,000 + $500,000 - $200,000 = $1,300,000得出的数字反映了公司盈利能力和利润分配决策的能力。高水平的留存收益(retained earnings)可以向投资者发出信号，表明公司专注于增长并拥有明确的再投资利润的战略。然而，如果留存收益过多而没有明确的使用计划，可能会引发对管理有效性的担忧，使投资者质疑公司是否在最佳利用其资源。此外，留存收益(retained earnings)在公司的资产负债表中扮演着重要角色。它们是权益部分的一部分，代表股东的所有权利益。强大的股权地位，加上可观的留存收益，可以增强公司获得融资的能力，因为贷款人通常将这样的公司视为低风险投资。这可以导致更好的借贷条件和增加的财务灵活性。总之，留存收益(retained earnings)是公司财务的一个重要方面，反映了公司的盈利能力、增长战略和财务稳定性。理解留存收益的运作可以为公司运营决策及其长期生存能力提供有价值的见解。投资者和利益相关者应密切关注这一指标，因为它可能对公司未来的成功及其在市场中应对挑战的能力产生重大影响。