留存收益

statutory audit

法纪审计

statutory appropriated retained earnings 法定拨用留存收益 | statutory audit 法纪审计 | statutory audit engagement 法定审计约定

Stock dividend

股票股利

2股票股利(stock dividend) 股票股利是企业将应分配给股东的股利以股票的形式发放(送股). 股票股利实际上是将公司的税后利润或部分留存收益转化为资本金. 其特点是:

Stock split

股票分割

股票分割 (Stock Split) 什么是股票分割? 股票分割又称股票拆细,即将一张较大面值的股票拆成几张较小面值的股票. 股票分割对公司的资本结构不会产生任何影响,一般只会使发行在外的股票总数增加,资产负债表中股东权益各账户(股本、资本公积、留存收益)的余额都保持不变,

Unappropriated surplus

未分配剩余数

unappropriated retained earnings;未分配留存收益;; | unappropriated surplus;未分配剩余数;; | unassessed authorizations;未分摊的核定款项;;

unaudited financial statement

未审核财务报表,未审核会计报表

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 | 3843 unavoidable cost 不可避免成本

nonadmitted asset

不承保资产

nonadjusting events不作调整的会计事项 | nonadmitted asset不承保资产 | nonappropriated retained earnings 未指定用途留存收益

unamortized expense

未摊销费用

3839 unamortized bond premium 未摊销债券溢价 | 3840 unamortized expense 未摊销费用 | 3841 unappropriated retained earnings 未指定用途留存收益

Unapplied cash

未支配现金,未指定用途现金

unamortized expense未摊销费用 | unapplied cash未支配现金,未指定用途现金 | unappropriated retained earnings未指定用途留存收益

unasserted claim

未确定索赔

unappropriated retained earnings未指定用途留存收益 | unasserted claim未确定索赔 | unaudited financial statement未审核财务报表,未审核会计报表

Appropriated surplus

拨定公积;指定用途盈余

appropriated retained earnings;指定用途留存收益;; | appropriated surplus;拨定公积;指定用途盈余;; | appropriation account;批款帐户;;

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