法律英语词汇“Reserve of retained earnings”的翻译、意思、用法、释义-法律词典

单词	Reserve of retained earnings
释义	保留收益之貯備 An amount set aside in the accounts by the board of directors or in accordance with statutory requirements, either as an allocation to cover future business expansion or to meet future obligations. By setting aside this reserve shareholders are informed that the assets from earnings with a value equal to the amount reserved are unavailable for the payment of dividends. Also known as ‘appropriation of retained earnings’. See also Dividend payment; Future debt; Reserve share capital. 由董事會或按照法例的規定在帳目撥出的款額，用以擴張將來業務或履行將來義務的撥款。在撥出此貯備後，股東會獲悉從收入而來的資產（其價值等於保留款額的價值）不會用以支付股息。另稱「保留收益撥款」。另見 Dividend payment; Future debt; Reserve share capital。
随便看	Final distribution of the estate Final dividend Final injunction Final judgment Final offer arbitration Final payment Final process Financial activity Financial advantage Financial affairs Financial benefit Financial futures Financial information Financial institution Financial investment Financial matter Financial period Financial relief Financial resources Financial Secretary Financial statement Financial support Financial year Finder Finding

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