|
|
| 41. | foreign exchange retaining system |
| 留存外汇制 |
|
|
| | |
| 42. | retained foreign exchange |
| 留存外汇 |
|
|
| | |
| 43. | The two basic sources of owners' equity are (1) investment by the stockholders (paid-in capital), and (2) earnings from profitable operation of the business (retained earnings). |
| 业主权益的两个基本来源是：(1) 股东的投资(缴入股本)(2)企业盈利性经营所取得的收益(留存收益)。 |
|
|
| | |
| 44. | retained foreign exchange account |
| 留存外汇帐户 |
|
|
| | |
| 45. | 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。 |
|
|
| | |
| 46. | waste residence time |
| 废物留存时间 |
|
|
| | |
| 47. | 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。 |
|
|
| | |
| 48. | mean residence time |
| 平均留存时间 |
|
|
| | |
| 49. | 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。 |
|
|
| | |
| 50. | beginning retained earningss |
| 期初盈余留存 |
|
|
| | |