留存收益

accretion

增殖

appreciation 增值 一项资产由于市价上升而超过其账面 价值; 或指一项固定资产的估价超过其账 面价值.与增殖(accretion)的词义相对照. appropriated retained earnings 已拨定留 存收益,已指定用途留存收益 指公司董事会已将一部分留存收益指 定用于某一特定用途.例如,

bonus issue

发行红利股

即通过估 算企业或资产未来的净收益, 折算为净现值(NPV);或指根据董事会的决议,将历年滚存的净收益即留存收益 (retained earnings),以发放股票股利的形式转为股本,即发行红利股(bonus issue)或称资本 化股票发行(capitalization issue).

PAT

税后利润

净利润中的一部分以红利的形式分给股东:另外一部分以留存收益的形式重新投入公司. 再减去公司所得税,就得到公司的税后利润 (PAT) 或者净利润. 净利润中的一部分以红利的形式分给股东:另外一部分以留存收益的形式重新投入公司.

unappropriated retained earnings

未指定用途留存收益

3840 unamortized expense 未摊销费用 | 3841 unappropriated retained earnings 未指定用途留存收益 | 3842 unaudited financial statement 未审核财务报表,未审核会计报表

unappropriated retained earnings

未分配留存收益

unappropriated budget surplus held in suspense;暂记账内尚未拨用的预算盈余;; | unappropriated retained earnings;未分配留存收益;; | unappropriated surplus;未分配剩余数;;

unappropriated retained earnings

未拨出的留存盈余

time earnings 定期收益 | unappropriated retained earnings 未拨出的留存盈余 | undistributed earnings of subsidiary 未分配子公司收益

nonappropriated retained earnings

未指定用途留存收益

nonadmitted asset不承保资产 | nonappropriated retained earnings 未指定用途留存收益 | nonarticulated concept非环接概念

nonarticulated concept

非环接概念

2614 nonappropriated retained earnings 未分配留存收益,未指定用途留存收益 | 2615 nonarticulated concept 非环接概念 | 2616 noncontributory pension plan 不分担的退休金

reinvested earnings

留存收益

recognition 确认 | reinvested earnings 留存收益 | results of operations 损益表

revenue expenditure

收益性支出

retains earning 留存收益 | revenue expenditure 收益性支出 | revenues 收入

functional catches：活动把手生耳

回零针 fly-back hand | 混合表 combo watch | 活动把手生耳 functional catches

parametric linear programming：参数线性规划

参数模型|parameter model | 参数线性规划|parametric linear programming | 参数最优化|parameter optimization