The format of the statement of retained earnings is not complicated.
留存收益表解释企业的所有者权益在某些方面的变化。
Single proprietorships and partnerships prepare the statement of owners' equity rather than the statement of retained earnings.
独资企业和合伙企业编制业主权益表，而不是留存收益表。
A statement of retained earnings explains certain changes in the amount of the owners' equity in the business.
留存收益表解释企业的所有者权益在某些方面的变化。
The prior-period adjustment appears on the corporation's statement of retained earnings to indicate to readers the amount and the nature of the change in the Retained Earnings balance.
前期调整列示在公司的资产负债表中，以提醒报表使用者注意留存收益余额变化的性质和数量。
The prior-period adjustment appears on the corporation's statement of retained earnings to indicate to readers the amount and the nature of the change in the Retained Earnings balance.
前期调整列示在公司的资产负债表中，以提醒报表使用者注意留存收益余额变化的性质和数量。
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