balance of retained earnings

balance of retained earnings
1) учет остаток нераспределенной прибыли (величина накопленной нераспределенной прибыли по состоянию на определенную дату, т. е. сальдо по счету нераспределенной прибыли)
2) учет отчет о нераспределенной прибыли (форма финансовой отчетности, прилагаемая к балансу и показывающая остаток нераспределенной прибыли на начало периода, ее корректировки на изменения в структуре хозяйственной деятельности и методы учета, величину доходов текущего периода и остаток нераспределенной прибыли на конец периода)
See:

Англо-русский экономический словарь.

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Смотреть что такое "balance of retained earnings" в других словарях:

  • retained earnings — Accumulated *net income recorded as *stockholders’ *equity in a corporation’s *balance sheet. Retained earnings are normally available for distribution as *dividends …   Auditor's dictionary

  • Statement of retained earnings — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Retained earnings — In accounting, retained earnings refers to the portion of net income which is retained by the corporation rather than distributed to its owners as dividends. Similarly, if the corporation makes a loss, then that loss is retained and called… …   Wikipedia

  • 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

  • Retained earnings —   The balance, either debit or credit, of appropriated or unappropriated retained earnings of the utility department arising from earnings.   U.S. Dept. of Energy, Energy Information Administration s Energy Glossary …   Energy terms

  • 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

  • Statement Of Retained Earnings — A financial statement outlining the changes in retained earnings for a specified period. The statement of retained earnings is prepared in accordance with generally accepted accounting principles (GAAP). The statement of retained earnings… …   Investment dictionary

  • Return On Retained Earnings - RORE — A calculation to show how well the profits of the previous year were reinvested. RORE is expressed as a percentage. A high percentage would indicate that a company would be better off reinvesting into the business, whereas a low one would show… …   Investment dictionary

  • Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • earnings retention rate — The percent of current period earnings retained by the firm as opposed to being paid out as dividends or partners withdrawals. The after tax net income minus dividends then divided by the after tax net income. Not to be confused with retained… …   Financial and business terms


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