retained surplus

简明释义

留存盈余

英英释义

例句

1.The retained surplus can be used for future expansion projects or to pay down debt.

这笔留存盈余可以用于未来的扩展项目或偿还债务。

2.Investors were pleased to see that the retained surplus was being utilized effectively for growth.

投资者很高兴看到留存盈余被有效地用于增长。

3.A healthy retained surplus indicates that the company is managing its profits wisely.

健康的留存盈余表明公司明智地管理其利润。

4.After reviewing the financial statements, the board noted that the retained surplus had increased significantly over the past year.

在审查财务报表后，董事会注意到留存盈余在过去一年中显著增加。

5.The company decided to reinvest its retained surplus into new technology to improve production efficiency.

公司决定将其留存盈余再投资于新技术，以提高生产效率。

作文

In the world of finance and accounting, the term retained surplus refers to the portion of a company's profits that is not distributed to shareholders as dividends but instead is kept in the company for reinvestment or to pay off debt. This concept is crucial for understanding how businesses manage their earnings and plan for future growth. Retained surplus can be seen as a vital source of internal funding, allowing companies to finance new projects, expand operations, or improve their balance sheets without the need to rely solely on external financing sources such as loans or new equity. When a company generates profits, it faces a decision: should it distribute these profits to shareholders, or should it retain some or all of them for future use? The decision to retain profits often hinges on various factors, including the company's growth prospects, current financial situation, and the overall economic environment. For instance, a rapidly growing company may choose to retain a larger portion of its earnings to fund expansion initiatives, while a more mature company might opt to distribute a higher percentage of profits to its shareholders. The accumulation of retained surplus over time can significantly impact a company's financial health. A strong retained earnings position can signal to investors that a company is financially stable and has the capacity to invest in its future. It also provides a buffer against economic downturns, as having a reserve of retained earnings can help a company weather tough times without needing to incur additional debt or dilute ownership by issuing new shares. Moreover, retained surplus plays a critical role in determining a company's dividend policy. Companies with substantial retained earnings may have more flexibility in adjusting their dividend payouts. If a company decides to increase its dividends, it can do so without compromising its ability to reinvest in growth opportunities. Conversely, if a company is facing challenges and needs to conserve cash, it may reduce or eliminate dividends, relying instead on its retained earnings to maintain operations. Investors often scrutinize a company’s retained surplus as part of their analysis when evaluating investment opportunities. A consistent increase in retained earnings can indicate that a company is effectively managing its profits and is positioned for long-term success. However, investors should also be cautious; high levels of retained surplus without corresponding growth in revenue or profit could raise questions about management's effectiveness and strategic decisions. In conclusion, retained surplus is a fundamental aspect of corporate finance that reflects a company's ability to reinvest in itself and manage its resources wisely. Understanding this concept is essential for investors, analysts, and business leaders alike, as it provides insights into a company's financial strategy and potential for future growth. By carefully considering how much profit to retain versus distribute, companies can position themselves for sustainable success in an ever-changing economic landscape.

在金融和会计的世界中，术语留存盈余指的是公司未分配给股东作为股息的部分利润，而是保留在公司内部用于再投资或偿还债务。这个概念对于理解企业如何管理其盈利和规划未来增长至关重要。留存盈余可以被视为内部融资的重要来源，使公司能够在不依赖外部融资来源（如贷款或新股本）的情况下，为新项目提供资金、扩展业务或改善资产负债表。当公司产生利润时，它面临一个决定：是将这些利润分配给股东，还是保留全部或部分利润以备将来使用？保留利润的决定通常取决于多种因素，包括公司的增长前景、当前财务状况和整体经济环境。例如，一家快速增长的公司可能选择保留更大比例的收益来资助扩展计划，而一家较为成熟的公司则可能选择向股东分配更高比例的利润。随着时间的推移，留存盈余的积累可以显著影响公司的财务健康。强大的留存盈余状况可以向投资者传达公司财务稳定的信号，并且有能力投资于其未来。它还为公司提供了应对经济低迷的缓冲，因为拥有一笔留存盈余的储备可以帮助公司度过艰难时期，而无需增加债务或通过发行新股份稀释所有权。此外，留存盈余在确定公司的股息政策中也发挥着关键作用。拥有大量留存盈余的公司在调整股息支付方面可能具有更大的灵活性。如果公司决定增加股息，它可以在不妨碍再投资增长机会的情况下做到这一点。相反，如果公司面临挑战并需要节省现金，它可能会减少或取消股息，而依靠留存盈余来维持运营。投资者通常在评估投资机会时会仔细审查公司的留存盈余。留存盈余的持续增长可以表明公司有效管理其利润并为长期成功做好准备。然而，投资者也应保持谨慎；如果留存盈余水平很高而收入或利润没有相应增长，可能会引发对管理效果和战略决策的质疑。总之，留存盈余是公司财务的基本方面，反映了公司自我再投资和明智管理资源的能力。理解这一概念对于投资者、分析师和商业领袖来说至关重要，因为它提供了对公司财务战略和未来增长潜力的洞察。通过仔细考虑保留多少利润与分配多少利润，公司可以在不断变化的经济环境中为可持续成功奠定基础。