The purpose of capital operation is to realize capital appreciation by increasing the amount of capital investment, capital accumulation and retained earnings.
资本增值主要表现为考核期内实收资本、资本公积和留存收益的增加 ,其中留存收益的增加是资本增值的最终源泉。
retained earnings
留存收益(会计学)
statement of current earnings and retained earnings
本期收益及留存收益表
statement of retained earnings
留存收益表(会计学)
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。
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。
The balance sheet have50, 000in retain income.
资产负债表上有50，000英镑的留存收益。
appropriated and unappropriated retained earnings and reserves
拨定和未拨定留存收益和准备金
Other debits to retained earnings are either appropriations of retained earnings or dividends. Dividends are distributions of earnings to stockholders.
留存收益的其它借项不是留存收益的增值就是红利。红利是分配给股票持有人的收益。
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。
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。
restricted retained earnings
不能作为股息分配的限定用途留存收益
The increase in stockholders' equity arising from profitable operations is called retained earnings.
由于盈利性经营所增加的股东权益称为留存收益。
The paid-in capital accounts and retained earnings make up the stockholders' equity section on the corporation balance sheet.
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。
Fifth, make closing entries, journalize and post them; close all revenue and expense accounts; calculate net income anc transfer it to retained earnings account.
第五，作结帐分录，过帐以后结清全部收入和费用帐户，结算本期净收益进而结转留存收益帐户。
Retained earnings (of which $10, an amount equal to the cost of treasury stock owned, is not available for dividends)
留存收益(其中10美元为其拥有的库藏股成本,不分股利)
This corresponds to 2% of the increase reported in Solarwind Company's retained earnings during the period.
这相当于本期太阳风公司报告的留存收益增加了2％。
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 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。