stockholders' equity accounts
英 [ˈstɒkˌhəʊldəz ˈekwəti əˈkaʊnts]
美 [ˈstɑkˌhoʊldərz ˈekwəti əˈkaʊnts]
股东权益帐户
双语例句
- The paid-in capital accounts and retained earnings make up the stockholders 'equity section on the corporation balance sheet. Fifth, make closing entries, journalize and post them; close all revenue and expense accounts; calculate net income anc transfer it to retained earnings account.
公司资产负债表的权益部分由缴入资本和留存收益两部分组成。第五，作结帐分录，过帐以后结清全部收入和费用帐户，结算本期净收益进而结转留存收益帐户。