- Retained Earnings account
- счет "Нераспределенная прибыль"; счет "Реинвестированная прибыль"
(также earnings retained for use in the business; retained income/profit)
Специализированный англо-русский словарь бухгалтерских терминов. А. В. Чмель, А. В. Андрюшин.
См. также в других словарях:
retained earnings statement — A statement of all transactions affecting the balance of a company s retained earnings account. Bloomberg Financial Dictionary … Financial and business terms
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retained earnings — An account on the balance sheet which represents the accumulated earnings of a corporation less any dividend distributions (including capitalization through stock dividends). It is usually a credit balance and a component of stockholder s equity … Black's law dictionary
Statement of retained earnings — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Account — In accountancy, an account is a label used for recording and reporting a quantity of almost anything. Most often it is a record of an amount of money owned or owed by or to a particular person or entity, or allocated to a particular purpose. It… … Wikipedia
Look-Through Earnings — include the profits that a company pays to its shareholders in the form of dividends and the retained earnings that the company uses to expand its operations. This concept was popularized by Warren Buffet to analyze the overall earnings… … Investment dictionary
capital account — n. An account that records a business’s capital assets, expenses, and liabilities. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008. capital account The … Law dictionary
Capital Dividend Account - CDA — A special corporate tax account which gives shareholders designated capital dividends, tax free. This account is not recorded in the corporation s taxable accounting entries or financial statements. For this type of account, capital dividend is… … Investment dictionary
Clearing account — A Clearing account is usually a temporary account containing costs or amounts that are to be transferred to another account. An example is the income summary account containing revenue and expense amounts to be transferred to retained earnings at … Wikipedia
capital account — noun a) An account in the net worth section of the balance sheet of an entity such as sole proprietorships and partnerships. In this context, the capital account (or, in cases of more than one owner, the sum of all individual capital accounts )… … Wiktionary