net income 是每期的净利润，其中一部分分红是dividend 剩下的就是留存利润retained earning，用于再投资 因此net income = dividend + retained earning 留存收益是指企业从历年实现的利润中提取或形成的留存于企业的内部积累，包括盈余公积和未分配利润两类。盈余公积是指企业按照有关规定从净利润中提取的...
Net income and retained earnings are two ways to get there and the two measurements go hand in hand. Consider retained earnings as the long-term savings account for your business with net income acting as an incremental deposit. For a company, net income is the bottom-line profit earned in ...
Chapter 1: Financial Statements 1. Net income: = total revenue – total expense 2. Assets = Liabilities + Equity 3. Beginning retained earnings + Net income – Dividends = Ending retained earnings Chapter 3: Accrual accounting and the financial statements 1. Net working capital = totalcurrent a...
Net income is total revenue minus total expenses for the said period. It is the representative of earnings and/or losses within that period. Let’s say your company has made profits, you can add it to the retained earnings. It is important to note that the gains are added, the loss is...
The balance from the profit and loss statement accounts is carried forward to this account by the balance carry forward program. No document is created. The retained earnings account is debited in the new year if the company uses the retained earnings. Note You can use more than one retain...
the forth was that the proportion of retained earnings financing was rising. 四是留存收益的融资比例呈现上升趋势。 www.fabiao.net 3. 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。 www.chadanci.com 4. Next the net income of this...
earnings surplus). Though retained earnings and net income are sometimes used interchangeably, they’re not the same. Net income refers to the difference between therevenueand expenses of the company over a defined period, usually within a company’s financial year. Think of retained earnings as ...
Chapter15Companies:dividends,retainedearningsandincomereporting PowerPointpresentationbyDrAnneAbrahamUniversityofWesternSydney©2009JohnWiley&SonsAustralia,Ltd 1 LO1 DIVIDENDS •Adividendisadistributionbyacompanytoitsshareholdersonaprorata(proportional)basis•Dividendscantake4forms:cash,property,scrip(promissorynote...
必应词典为您提供retained-earnings的释义,un. 净收益;保留收益; 网络释义: 留存收益;保留盈余;未分配利润;
For this reason, retained earnings decrease when a company either loses money or pays dividends and increase when new profits are created.因此，公司发生亏损或支付股利时，留存收益减少；产生新利润时，留存收益增加。KEY TAKEAWAYS 关键要点 ·Retained earnings (RE) are the amount of net income left ...