會計問題 - 累積虧損 / 盈利

The accumulated losses could not be eliminated by the injection of new funding. The injection could be regarded as additional new issues of share capital and be credited to share capital account. Dr. Bank Cr. Share Capital. The accumulated loss will remain unchanged. The accumulated loss could only lessen with profit earned by the company. However, the net worth of the company may now be changed from negative to positive as the share capital has been increased.
The retained earnings in principle could all be distributed to shareholders as dividend after getting an approval by the Board of Directors in a meeting or by resolution and the AGM. Dr. Dividend Paid and Cr. Bank

假設你係 "有限公司"

老闆(shareholder) / 董事(director) 入錢比公司, 只係會入你個 "往來賬", 不會入落去 "累積虧損 / 盈利". 就算你咁入, auditor 都會糾正你, 出audit report時. 因為 "累積虧損 / 盈利" 係你既業務所產生的.

至於攞走公司 D 累積盈利, 老闆(shareholder)可派股息 / 董事(director) 就可出糧出多d.