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。
The board of directors may wish to transfer a portion of a large retained earnings balance to permanent capital.
前期调整列示在公司的资产负债表中，以提醒报表使用者注意留存收益余额变化的性质和数量。
The prior-period adjustment appears on the corporation's statement of retained earnings to indicate to readers the amount and the nature of the change in the Retained Earnings balance.
收益汇总账户的余额应转入留存收益账户。
The balance of the Income Summary account should be transferred to the Retained Earnings account.
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