英语释义

1. earned surplus at surplus

片语

unappropriated retained earnings未拨出的留存盈余

retained earnings statement留存收益表

Appropriation of retained earnings留存收益分配

unassigned retained earnings未指拨保留盈余

statement of retained earnings[会计] 保留盈余表；[会计] 留存收益表

capital retained from earnings盈余留存的资本

Retained d earnings未分配盈利

retained profits凈利润，留存收益

restricted retained earnings限定用途留存收益

haha appropriated retained earnings拨定留存收益

英汉例句

• retained earnings is reduced by incurring net losses and by the declaration of dividends.

  留存收益会因为凈损失的发生和股利的宣布而减少。

• retained earnings of direct investment are included in data on investment income, but this is not the case for portfolio investment.

  直接投资的留存收益包含在投资收入数据中，但对于组合投资却并非如此。

• cash dividends, reduce retained earnings and become a current liability when declared.

  现金股利，在宣布时将减少保留盈利并成为一项流动负债。

• beijing could start by forcing state-owned companies to disburse retained earnings through dividends and encourage higher wages in the economy generally.

  作为开始，北京方面也许可以强迫国有企业以股息形式分配留存利润，同时鼓励普遍提高工资。

• three requirements for the payment of a cash dividend are: retained earnings an adequate cash position and dividend action by the board of directors.

  支付现金股利需具备三个条件：留存收益、充足的现金和董事会的分红决定。

• this process sometimes is called capitalizing retained earnings .

  这一过程有时被称为留存收益的资本化。

• the list often is arranged according to the items reported on the balance sheet, that is, with cash at the beginning and retained earnings at the end.

  排列顺序通常是按资产负债表的报告顺序进行，也就是说，现金排在最开始，留存收益排在最后。

• explain how the income statement and the statement of retained earnings relate to the balance sheet.

  解释利润表和留存收益表和资产负债表之间的关系。

• steel investment last year appears to have been financed primarily by retained earnings rather than increased borrowing.

  去年钢铁业的投资来源主要是保存的利润，而不是增加的贷款。

• the balance of the income summary account should be transferred to the retained earnings account.

  收益汇总账户的余额应转入留存收益账户。

• since this is a cumulative number, if a company has lost money over time, retained earnings can be negative and would be renamed 「accumulated deficit.」

  由于这个数字是累计所得，如果公司之后持续亏损，留存收益可能为负数，到时候就会被重命名为「累计亏空」。

• distributions to shareholders are limited by the amount of retained earnings and other capital specified by state law.

  对股东的分配限制在留存收益的数额和州公司法具体规定的其他资本之内。

• retained earnings represent the total profits the company has earned since it began, minus whatever has been paid to shareholders as dividends.

  留存收益指的是，公司运营之初除去支付股东股息的部分所得的总利润。

• rather, the value of those retained earnings is determined by the use to which they are put and the subsequent level of earnings produced by that usage.

  那些存留收益的价值取决于其具体使用及使用后所产生的盈利水平。

• these expenses will likely decrease retained earnings .

  这些费用可能会减少保留盈馀。

• the stock dividend, however, will cause a transfer from the retained earnings account to the common stock account equal to the par or stated value of the dividend shares.

  然而，股票股利将导致股利的面值或设定价值从留存收益账户转入普通股账户。

• the board of directors may wish to transfer a portion of a large retained earnings balance to permanent capital.

  董事会可能希望将大量留存收益余额的一部分转为固定资本。

• a statement of retained earnings explains certain changes in the amount of the owners' equity in the business.

  留存收益表解释企业的所有者权益在某些方面的变化。