留存收益

China should also force its State-owned companies to disburse retained earnings through dividends and encourage them to take in more private investment.

政府也应敦促国有企业将留存的收益以分红的形式发放，鼓励它们吸纳更多的私人投资。

The author finds that both the ownership structure and organizational characteristics have significantly positive impacts on dividend policy; the large shareholders have stronger incentive to distribute corporate cash, and force management disgorges free cash flow.

本文发现，股权结构（第一大股东持股、前二大股东持股和前三大股东持股）对现金股利发放概率具有显著的正向影响。公司各项组织特征（成长性机会、每股收益、每股留存盈余、资产规模和财务杠杆）也对现金股利发放概率具有显著的影响。

Though sensible, this system broke down in practice as every state firm—after several rounds of consolidation, there are still 169,000 today—haggled over the precise share of earnings it could retain.

虽然这样听起来是合情合理的，但是这个系统在现实中还是失败了，因为每一家国有企业—通过几轮的合并，今天仍然有169，000家-对它们到底可以留存多少份额的收益争论不休。

Therefore,the enterprises must use Retrospective Adjustment Method to re-count their income tax and re-calculate and re-adjust the book value of deferred tax money according to new criterion.

采用追溯调整法时，应当计算会计政策的变更的累积形影响数，并相应调整变更年度的期初留存收益以及会计报表的相关项目。

Step 8. Make Closing Entries After the financial statements are prepared and the adjusting entries have been journalized and posted, the closing process must be completed.

结帐的目的是将所有临时科目借贷平衡的两方过到留存收益科目。

Step 8. Make Closing Entries After the financial statements are prepared and the adjusting entries have been journalized and posted, the closing proce must be completed.

结帐的目的是将所有临时科目借贷平衡的两方过到留存收益科目。

I didn't watch TV last night, because it .

昨晚我没有看电视，因为电视机坏了。

Since this year, in a lot of villages of Beijing, TV of elevator liquid crystal was removed.

今年以来，在北京的很多小区里，电梯液晶电视被撤了下来。