Taxed on corporation's undistributed earnings The Business Accounting of the Hospital Cash Surplus and Surplus Assign 公司未分配盈余征税浅谈医院结余及其结余分配的会计核算
Undistributed earnings are ignored. 未分配盈余将被忽略。
We expect that undistributed earnings from such companies will produce full value ( subject to tax when realized) for Berkshire and its shareholders. 我们预期这些公司的未分配利润将给伯克希尔及其股东产生全部价值(受到实现时税务的影响)。
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
The retained earnings of listed companies to equity account, including the surplus reserve and undistributed profit retained earnings. 送股时,将上市公司的留存收益转入股本账户,留存收益包括盈余公积和未分配利润。