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retained earnings
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【经】 保留盈余, 留存收益
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详细解释：
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以下为句子列表：
英文: Fifth, make closing entries, journalize and post them; close all revenue and expense accounts; calculate net income anc transfer it to retained earnings account.
中文: 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。
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英文: Firms can have high retained earnings (ie, saving) yet still need to borrow if they invest more than they hoard.
中文: 企业在维持高留存收益（即储蓄）的同时仍然依靠贷款进行超常规投资。
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英文: Retained Earnings carries the balance of the business's net in-come accumulated over its lifetime, less its declared dividends and any net losses.
中文: 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。
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英文: 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.
中文: 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。
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英文: The paid-in capital accounts and retained earnings make up the stockholders' equity section on the corporation balance sheet.
中文: 公司资产负债表的权益部分由缴入资本和留存收益两部分组成。
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