retained surplus 中文意思是什麼

retained surplus 解釋
保留盈餘
  • retained : 保持,固定,記住
  • surplus : n 剩餘,過剩;【會計】結余;【商業】盈餘;公職;〈美國〉(特指政府為了維持價格而貯存的)剩餘農產...
  1. Owners ' equity refers to the interest of the investors remaining in the net assets of an enterprise, including capital of the enter ? prise invested in by investors, capital reserve, surplus reserve, and undistributed profit retained in the enterprise etc

    所有者權益是企業投資人對企業凈資產的所有權,包括企業投資人對企業投入的資本以及形成的資本公積金、盈餘公積金和未分配利潤等。
  2. 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

    企業合併中發行權益性證券發生的手續費、傭金等費用,應當抵減權益性證券溢價收入,溢價收入不足沖減的,沖減留存收益。
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