查询词典 earnings retained

COMPOSITE CORPORATION Balance Sheet 20X1- 20X2 (in $ millions) Assets Current assets: Cash and equivalents Accounts receivable Inventories Other Total current assets 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 Liabilities and Stockholder's Equity Current Liabilities: Accounts payable Notes payable Accrued expenses Total current liabilities 20X2 20X1 Fixed assets: Property, plant, and equipment $1,423 $1,274 -550 -460 Less accumulated depreciation Net property, plant, and equipment 873 814 Intangible assets and other 245 221 Total fixed assets $1,118 $1,035 $213 $197 The assets are listed in order 50 53 by the length of time it223 205 normally would take a$486 $455 firm Long-term liabilities: with ongoing operations to $104 Deferred taxes $117 Long-term debt 458 convert them into cash.471 $562 Total long-term liabilities $588 Stockholder's equity: Preferred stock $39 $39 Common stock ($1 per value) 55 32 Capital surplus 347 327 Accumulated retained earnings 390 347 Less treasury stock -26 -20 Total equity $805 $725 Total liabilities and stockholder's equity $1,879 $1,742 Clearly, cash is much more liquid than property, plant and equipment.

Total assets $1，879 $1，742 美国联合公司的资产负债表美国联合公司资产负债表 20X2 和20X1 (单位：百万单位：单位百万)资产流动资产：现金及现金等价物应收帐款存货其它流动资产合计固定资产：财产，厂房和设备减：累计折旧财产，厂房及设备净值无形资产及其它资产固定资产合计 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 债务负债债务和股东权益债务流动负债： 20X2 20X1 资产排列的顺序是根据在通$213 $197 应付帐款 50 53 应付票据常情况下企业持续经营将资205 223 应计费用$486 $455 流动负债合计产转化为现金所需要的时间长期负债：长度。长度。显然，现金比财产，厂房，显然，现金比财产，厂房，设备等的流动性要强得多。设备等的流动性要强得多。

Until closing, this account is classified as a contra account to Retained Earnings.

在结账以前，这一账户一直作为"留存收益"的对抵账户。

Article 27 Owners' equity comprises capital contributed by owners, gains and losses directly recognised in owners' equity, retained earnings etc.

所有者权益的来源包括所有者投入的资本、直接计入所有者权益的利得和损失、留存收益等。

Creditors: suppliers of goods or services to the business who are not paid at the time of purchase;债权人:商品或服务的供货商债权人: Current liabilities Short-term debt Accounts payable Accrued expense Total current liabilities Non-current liabilities Deferred income taxes Long-term debt Other non-current liabilities Total Non-current liabilities Total liabilities 1555 5049 8593 15197 950 3402 1201 5553 20750 5.1.3 Owners' Equity Owners' equity is the initial amount of money invested into a business plus the retained earnings.

所有者权益是最初投资到公司的资金，加所有者权益是最初投资到公司的资金，投资到公司的资金留存盈余。它代表了一个公司的总价值。上留存盈余。

China should also force its State-owned companies to disburse retained earnings through dividends and encourage them to take in more private investment.

政府也应敦促国有企业将留存的收益以分红的形式发放，鼓励它们吸纳更多的私人投资。

In the 20th Century, the Dow-Jones Industrial Average increased by about 175-fold, mainly because of this retained-earnings factor.

在 20 世纪里，道琼斯平均工业指数上升了大概 175 倍，主要是因为留存收益。

At present inflation rates, we believe individual owners in medium or high tax brackets (as distinguished from tax-free entities such as pension funds, eleemosynary institutions, etc.) should expect no real long-term return from the average American corporation, even though these individuals reinvest the entire after-tax proceeds from all dividends they receive. The average return on equity of corporations is fully offset by the combination of the implicit tax on capital levied by inflation and the explicit taxes levied both on dividends and gains in value produced by retained earnings.

而以目前的通货膨涨率来看，我们相信对适用中高级距所得税率的投资人而言(除非你是透过退休基金、慈善团体等免税机构来投资)，将无法从投资一般美国企业获得任何实质的资本利得，即使他们把分配到的股利一再重复地投资下去也一样，因为其获利早已被隐藏的通货膨涨与台面上的所得税给吸收殆尽。

Propose ;Surplus reserves are a way to limit the distribution of retained earnings.

目的：盈余公积则与国外的法定准备相同，属于限制利润分配的一种手段。

"When returns on capital are ordinary, an earn- more- by-putting-up-morerecord is no great managerial achievement. You can get the same resultpersonally while operating from your rocking chair. just quadruple thecapital you commit to a savings account and you will quadruple yourearnings. You would hardly expect hosannas for that particularaccomplishment. Yet, retirement announcements regularly sing thepraises of CEOs who have, say, quadrupled earnings of their widgetcompany during their reign - with no one examining whether this gainwas attributable simply to many years of retained earnings and theworkings of compound interest."

当资本报酬率平平，这种大堆头式的赚钱方式跟本没什么了不起，你坐在摇椅上也能轻松达到这样的成绩，好比只要把你存在银行户头里的钱，一样可以赚到加倍的利息，没有人会对这样的成果报以掌声，但通常我们在某位资深主管的退休仪式上歌颂他在任内将公司的盈余数字提高数倍，却一点也不会去看看这些事实上是因为公司每年所累积盈余与复利所产生的效果。

However, invertors might not understand employee bonus that should be treated as expense in the income statement, rather than as a distribution of earnings in the statement of retained earnings at the beginning. Accordingly, investors did not consider the factor of director compensation and employee bonus in their investment decision-making so that there had been existence of mechanical hypothesis on employee bonus.

但是在未修改法规之前，投资人并未了解员工分红应该列为损益表中的费用，而是认为列在保留盈余中作为盈余之分配，因此投资人在进行投资决策时未能考虑董监酬劳以及员工分红，所以投资人对员工分红会存在机械性假说之状况。

Do not gum up the work by telling mother what we are going to do .

别告诉母亲我们要干的事，那会把事情搞糟的。

In recent years, application of the partial prestressed concrete beam s is developed.

近年来，随着部分预应力砼梁应用的推广，发现我国规范所采用的名义拉应力法的计算结果不稳定。