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

双语律师Howard，毕业于法国一流的高级翻译学院，擅长翻译各类与欧美消费者隐私法规相关的法律文件。