Retained earnings

retained earnings-unappropriated (or accumulated deficit)

未分配盈余(或累积亏损)

taxed on corporation's undistributed earnings

公司未分配盈余征税

] transfer from unallocated surplus

从未分配盈余转来的款项

The Research on the Added Undistributed Earnings under the Integration of Income Tax System;

台湾两税合一税制下未分配盈余加征之研究

surplus available for dividends

可供股息分配的盈余

When the profit of the business is alloted, I receive one hundred dollars .

在分配盈余时，我收到一百元。

On the Protection of Profit Distribution Right of Minority Shareholder in the Limited Company;

有限责任公司小股东盈余分配权保护研究

An Empirical Analysis of Chinese Listed Company Earnings Management at Rights Issues Thresholds;

上市公司基于配股目的盈余管理行为实证分析

Judicatory Intervention and Perfection of Legislation of Surplus Allotment

股东盈余分配权的司法救济与立法完善

there remained a net undistributed balance for the year of nine million pounds which was transferred to reserves.

仍有九百万英镑未分配余额转入储备。

financed in part by transfer from surplus account

部分经费由盈余帐转调

Empirical Analysis of Earnings Management of Listed Companies Issuing Share Rights;

配股公司盈余管理行为分析——来自2001年—2005年沪深两市的经验证据

realized and unrealized surpluses on marketable securities

有价证券已实现和未现盈余

unappropriated budget surplus held in suspense

暂记帐内尚未拨用的预算盈余

Earnings Management:Empirical Evidence Based on Share Allotment of Listed Companies;

我国上市公司配股盈余管理实证研究

Further Offerings, Surplus Management and Capital Allocation Efficiency;

股权再融资、盈余管理与资本配置效率

Earnings Smoothing by Manipulating Claim Reserve for Property Insurance Companies in China--An Empirical Study;

我国产险业未决赔款准备金修饰盈余实证研究

A Review and Future Research Directions on the Empirical Study of Earnings Management;

盈余管理实证研究:文献述评与未来研究方向