accounting中retain earning是什麼?
我温緊"Accounting for limited companys' issue of share and debentures" , 但當中無retain earning的解釋, 所以做practice的時候, 有點不明白, 有d數唔識轉,懇請幫忙!!
謝謝!!!
會計問題 - retain earning
2009-02-07 6:13 pm
回答 (2)
2009-02-08 9:43 pm
✔ 最佳答案
Retained Earnings 是未曾發放的公司盈利。即是歷年所有公司Net Earnings，減去歷年發放的 Dividends，所 retained 在公司 的 net earnings. 簡寫是 R/E.Statement of Retained Earnings:
Ending R/E = Opening R/E + Current Year Net Earnings - Current Year Dividends
Balance Sheet:
Shareholders Equity = Shares Capital + Retained Earnings
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