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retained earnings account [1 record]

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Alphabetical list of terms

Record 1 1985-12-17

English

Subject field(s)
  • Financial Accounting
CONT

... in a corporation the net income or loss is carried to the retained earnings account. ... generally, a legal dividend may be declared if a corporation has retained earnings against which the dividend may be charged.

French

Domaine(s)
  • Comptabilité générale
CONT

(...) le compte bénéfices non répartis (...) s'accroît du bénéfice net de la période mais il peut aussi diminuer du montant des dividendes que l'entreprise a pu payer pendant cette même période (...)

Spanish

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