如何理解-财务资本保全确保了经营实体（包括集团）获得利润和分配利润的能力，使其可

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“Financial capital maintenance ensures that profit and distributions of profit for an entity,including a group, do not derive from the mere act of acquiring another entity’s assets or acquiring an equitable interest in that otherentity’s net assets."该怎么理解分析这句话？拜托大神指导！

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关键词：如何理解 distribution Maintenance Acquiring including false Style 财务 经营 能力

Hello 沫沫要学术,

I assume the key to your question is the meaning of financial capital maintenance.
Here is the relevant definition.
I hope it helps.

The financial capital maintenance concept states that a profit should not be recognized unless a business has at least maintained the amount of its net assets during an accounting period. Stated differently, this means that profit is essentially the increase in net assets during a period.

This concept excludes the following cash inflows and outflows that impact net assets:
Increase in assets from the sale of stock to shareholders (increases cash)
Decrease in assets from the payment of dividends or other distributions to shareholders (decreases cash)

The financial capital maintenance concept can be skewed by inflation, since inflationary pressure will inevitably increase net assets, even if the underlying amount of assets has not changed. Thus, it is more accurate to adjust net assets for the effects of inflation in order to see if financial capital maintenance has occurred. This issue is especially important if a business operates in a hyperinflationary environment.

Technically, the financial capital maintenance concept means that the amount of net assets should be reviewed for changes before determining the profit generated during an accounting period. From a practical perspective, this is rarely done - controllers simply calculate the amount of profit and do not review for compliance with the financial capital maintenance concept at all.

The financial capital maintenance idea is concerned with the net change in account balances during an accounting period; it is not concerned with the proper maintenance of the actual physical equipment owned or operated by a business.

The concept can have a more serious impact for nonprofit organizations. State law or donor agreements may require that endowment balances not be lost - which means that endowment balances must be replenished from other sources in periods when earnings on invested funds are negative. This can trigger a sharp downturn in the amount of funds available for operational needs.

Thanks.