企业留存收益也已开始上升。
获取净收益可以增加留存收益。
拨定和未拨定留存收益和准备金；
Appropriated and unappropriated retained earnings and reserves;
股本和留存收益也是永久账户。
Capital stock and Retained Earnings accounts are also in this category.
这一过程有时被称为留存收益的资本化。
This process sometimes is called capitalizing retained earnings .
留存收益源于获利性经营。
公司发生的累积亏损。负数额的留存收益。
Accumulated losses incurred by a corporation. A negative amount of retained earnings.
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.
接下来是把本期的净收益与期初留存收益相加。
Next the net income of this period is added to the beginning retained earnings.
留存收益账户和股本账户都属于所有者权益账户。
Both the Retained Earnings account and the Capital Stock account are Owners' Equity accounts.
在如此高的公司将被调低留存收益发放股利给股东。
In the case of a company higher retained earnings will result in a lower dividend paid out to shareholders.
留存收益表解释企业的所有者权益在某些方面的变化。
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。
The format of the statement of retained earnings is not complicated.
独资企业和合伙企业编制业主权益表，而不是留存收益表。
Single proprietorships and partnerships prepare the statement of owners' equity rather than the statement of retained earnings.
普通股内部也有诸多子分类，但实入资本与留存收益是两个最大的部分。
Although there are several categories within equity, the two biggest are paid-in capital and retained earnings.
留存收益是所有者的权益帐，它表示留在企业的收益积累。
Retained earnings is an owners' equity account that represents accumulated earnings retained in the business.
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.
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。
Retained earnings represent the total profits the company has earned since it began, minus whatever has been paid to shareholders as dividends.
净收益使留存收益增加，净亏损和股利分配使留存收益减少。
Net income increases retained earnings; net losses and dividends reduce retained earnings.
公司资产负债表的权益部分由缴入资本和留存收益两部分组成。
The paid-in capital accounts and retained earnings make up the Stockholders' equity section on the corporation balance sheet.
股利通常被认为是对利润的分配，因此不能超过留存收益的金额。
Normally viewed as a distribution of profits, it therefore cannot exceed the amount of retained earnings.
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。
Distributions to shareholders are limited by the amount of retained earnings and other capital specified by state law.
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。
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。
Three requirements for the payment of a cash dividend are: retained earnings, an adequate cash position and dividend action by the board of directors.
股利政策是上市公司将税后收益在股东和留存收益之间进行合理配置的策略。
Dividend policy of a listed company is a strategy that assigns its profits between shareholders and remain earnings.
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 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.
如果人们用的是更狭义的界定标准——仅用股本和留存收益——那么结果几乎肯定会不一样。
If one had used a narrower definition - equity and retained earnings only - the results would almost surely have been different.
这家专做彩色浴帘和浴垫的外贸公司决定不贷一分钱，通过留存收益来满足正常的财政开销。
The company has decided not to borrow money at all, meeting its modest financing needs through retained profits.
这家专做彩色浴帘和浴垫的外贸公司决定不贷一分钱，通过留存收益来满足正常的财政开销。
The company has decided not to borrow money at all, meeting its modest financing needs through retained profits.
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