1.
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。
2.
At the end of the year the balance of the Income Summary account is closed into the Retained Earnings account.
在年末,收益汇总账户的余额需结转到留存收益账户。
3.
Retained Earnings carries the balance of the business's net in- come accumulated over its lifetime, less its declared dividends and any net losses.
留存收益的余额是企业自营业开始以来的累计净收益减去已宣告股利和任何净损失后的差额。
4.
A liquidating dividend occurs when a corporation pays a dividend that exceeds the balance in the retained earnings account.
当公司超过其留存收益账户的余额支付股利时,则产生清算股利。
5.
To close the Dividends account at year-end by transfering its debit balance into the Retained Earnings account.
年末将股利账户的借方余额结转到留存收益账户。
6.
A closing entry is required at the end of the year to transfer the debit balance in the Dividends account into the Retained Earnings account.
在年末需要作一个结账分录,把股利账户的贷方余额转入留存收益账户。
7.
balance retained and carried forward to the next year
留存并结转下年余额
8.
retained earnings
留存收益(会计学)
9.
statement of current earnings and retained earnings
本期收益及留存收益表
10.
accumulated balance of income less losses
收益减亏损累积余额
11.
combined statement of income and retained surplus
收益及保留盈余合并表
12.
The net profit, if any, may be written off on an average in light of a five-year period, or be used to make up the annual loss, the balance may be incorporated into the enterprise's clearing income.
如为净收益，可按照五年的期限平均转销，或者逐年弥补年度亏损，余额留待并入企业的清算收益。
13.
statement of retained earnings
留存收益表(会计学)
14.
If the revenue (credit balances) exceeds the expenses (debit balances), the income summary account will have a credit balance representing net income.
如果收入(贷方余额)超过费用(借方余额),收益汇总账户将有一个代表净收益的贷方余额。
15.
Retained income( retained earnings, reinvested earnings): Additional owners' equity generated by income or profits.
留存收益：收益和利润产生的所有者权益的增长。
16.
If there is a credit balance, it is a revenue and may be listed in "Miscellaneous revenue"
如果有贷方余额,是收益并被列作"杂项收入"。
17.
Retained Earnings is the corporation account that carries the balance of the business' s net income less its net losses from operations and less any declared dividends accumulated over the corporation's lifetime.
留存收益帐户用来记载公司经营中的累计净利润减去净损失和累计宣告的所有股利后的于额。
18.
Retained earnings is an owners' equity account that represents accumulated earnings retained in the business.
留存收益是所有者的权益帐，它表示留在企业的收益积累。