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.
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.
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。
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.
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.
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.
应用推荐