retained earnings retained income 中文意思是什麼
retained earnings retained income
解釋
留存盈利/收益-
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，作結帳分錄，過帳以後結清全部收入和費用帳戶，結算本期凈收益進而結轉留存收益帳戶。 -
Combined statement of income and retained earnings
損益及保留盈餘合併表 -
Retained earnings ; retained income
留存盈利收益 -
Therefore dividends declared by the corporate income out of retained earnings and distributed to the holders were subject to withholding corporate tax, as well individual income tax
將公司之盈餘分配給股東之年度，股東必須再就收取之股利，課征個人所得稅，俗稱兩稅獨立。
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