|
|
| 31. | For a corporation with $100 of capital stock and $10 of retained earnings, the stockholders' equity section of the balance sheet will appear as follows... |
| 某公司有股本100美元,留存收益10美元,资产负债表的股东权益项目如下… |
|
|
| | |
| 32. | Corrections to the beginning balance of Retained Earnings fat errors of an earlier period are called prior-period adjustments. |
| 调整前期差错对本期期初留存收益的影响称为前期调整。 |
|
|
| | |
| 33. | retained equity |
| 留存股本 |
|
|
| | |
| 34. | "Each period, the retained earnings account is credited for the amount of net earnings or debited for the amount of net loss." |
| 在一定期限内，留存收益帐是记入贷方的净收益数和借方的净损失数。 |
|
|
| | |
| 35. | retained surplus |
| 留存盈余 |
|
|
| | |
| 36. | retained funds |
| 留存资金 |
|
|
| | |
| 37. | 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) |
|
|
| | |
| 38. | retained profits |
| 留存盈利 |
|
|
| | |
| 39. | 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。 |
|
|
| | |
| 40. | retention money |
| 留存款项 |
|
|
| | |