appropriated retained earnings

Retained earnings that a company’s board designates for a distinct use, and that are therefore unavailable to pay dividends or for other uses.

— Also termed appropriated surplus; surplus revenue; suspense reserve.

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词条贡献者

法律翻译Jack，毕业于一所旨在培养高级翻译专业人才的翻译院校，专注翻译各类与重大诉讼案件有关的法律文件。