Its order of financing is : stock financing , credit of commercial bank , commerical credit financing , retaining incomes and finance financing 其融资顺序为:股权融资、商业银行信用、商业信用融资、留存收益和财政性融资。
Retained earnings carries the balance of the business ' s net in ? come accumulated over its lifetime , less its declared dividends and any net losses 留存收益的余额是企业自营业开始以来的累计净收益减去已宣告股利和任何净损失后的差额。
Fifth , make closing entries , journalize and post them ; close all revenue and expense accounts ; calculate net income anc transfer it to retained earnings account 第五,作结帐分录,过帐以后结清全部收入和费用帐户,结算本期净收益进而结转留存收益帐户。
Enterprise growth management contains five key elements : objective growth rate , net interest rate in sale , property rate of turnover , rights multiple and subsist - profit ratio 增长管理的基本要素有:目标增长率、销售净利率、资产周转率、权益乘数与留存收益比率。
The prior - period adjustment appears on the corporation ' s statement of retained earnings to indicate to read ? ers the amount and the nature of the change in the retained earn ? ings balance 前期调整列示在公司的资产负债表中,以提醒报表使用者注意留存收益余额变化的性质和数量。
Fred can also get a splendid result for himself by paying no dividends and deploying the earnings he withholds from shareholders into a variety of disappointing projects and acquisitions 通过不分配红利而将留存收益投资到各种令人失望的项目和并购上,无用先生仍然获得巨大的报酬。
The two most basic sources of capital are investments by the stockholders called paid - in capital or contributed capital , and capital earned through profitable operation of the business , called retained earnings 资本有两个最基本的来源,一是称为投入资本或实缴资本的股东投资,一是称为留存收益的来自于公司正常经营所得的资本。
Stock dividend and stock split differ in that stock dividend shifts an amount from retained earnings to paid - in capital , leaving the par value per share unchanged while a stock split affects no account balances whatsoever 股票股利和股票分割的差别在于:股票股利将留存收益的金额转移到缴入资本之中,每股面值不变,而股票分割并不影响帐户余额。
The permanent long - term financing of a company , including long - term debt , common stock and preferred stock , and retained earnings . it differs from financial structure , which includes short - term debt and accounts payable 一家公司的永久性长期融资结构,包括长期债务、普通股和优先股,以及留存收益。它与财务结构不同,财务结构包括短期债务和应付帐款。
The handling fees , commissions and other expenses for the issuance of equity securities for the business combination shall be credited against the surplus of equity securities ; if the surplus is not sufficient , the retained earnings shall be offset 企业合并中发行权益性证券发生的手续费、佣金等费用,应当抵减权益性证券溢价收入,溢价收入不足冲减的,冲减留存收益。