undistributed profit
英 [ˌʌndɪsˈtrɪbju(ː)tɪd ˈprɒfɪt]
美 [ˌʌndɪˈstrɪbjutɪd ˈprɑːfɪt]
未分配利润（盈利）
双语例句
- Article 38 Owners 'equity refers to the ownership of the investors with respect to the net assets of an enterprise, including capital invested in by investors, capital reserve, surplus reserve, and undistributed profit, etc.
第三十八条所有者权益是企业投资人对企业净资产的所有权，包括企业投资人对企业的投入资本以及形成的资本公积金、盈余公积金和未分配利润等。 - Article 43 Invested capital, capital reserve, surplus reserve and undistributed profit shall be itemized and shown in financial statements.
第四十三条投入资本、资本公积金、盈余公积金和未分配利润的各个项目，应当在会计报表中分项列示。 - Article 42 Undistributed profit refers to the profit reserved for future distribution or to be distributed.
第四十二条未分配利润是企业留于以后年度分配的利润或待分配利润。 - 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。 - With the idea of asset credit, corporate law shall examine the reimbursement ability of corporate with the index of net asset and dynamically analyze surplus accumulation fund and undistributed profit and other data in order to achieve the object of business security.
树立资产信用的理念，在公司经营过程中，以公司净资产这个变量来考察公司的偿付能力，对公司运营中的盈余公积金、未分配利润等进行动态的分析，以达到保护交易安全的目的。 - Dividend policy is the financial strategies which listed companies 'managers, who consider maximize the market value as basic goal, allocate their after-tax earnings and undistributed profit. Cash dividends policy is an important research area of the modern finance theory of corporate.
股利政策是上市公司管理者以市场价值最大化为基础目标，将税后收益和未分配利润之间进行合理配置的财务策略，其中现金股利政策是现代公司财务理论研究的一个重要领域。