Retained Earnings account

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. .

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

  • retained earnings — Earnings of a corporation from the current as well as prior years that have neither been distributed to the shareholders as dividends nor transferred to the surplus account. Corporate earnings accumulated over time. One of a corporation s equity… …   Financial and business terms

  • Retained Earnings — The percentage of net earnings not paid out as dividends, but retained by the company to be reinvested in its core business or to pay debt. It is recorded under shareholders equity on the balance sheet. The formula calculates retained earnings by …   Investment dictionary

  • 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


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