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.


专业法律词汇 词条贡献者
资深译员Jeffrey,毕业于一所培养高级翻译以及跨文化事务专家的精英大学,专注翻译各种与建设工程诉讼有关的法律文件。
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