《chapter9 Retained Earnings.pptVIP

Accounting English Accounting English Chapter9 Retained Earnings Part Ⅰ Words and Phrases(P144) 一、Glossary 词汇表 aggregate [?ɡriɡ?t] adj. 合计的 cumulative [kju:mjul?tiv] adj.累积的 declared dividends 已宣告（发放）的股利 declaration date 宣告日 board of directors 董事会 record date 登记日 payment date 支付日 stock dividend 股票股利、cash dividend 现金股利 in proportion to 按…的比例 Example: distribute the dividend to each shareholder in proportion to the number of shares held. percentage ownership 所有权比例 Part Ⅰ Words and Phrases capitalize vt.资本化 Example: paying stock dividend sometimes is called capitalizing retained earnings. split 劈开、分割 stock split 股票分割 appropriate [?‘pr?uprieit] 平常意思：合适的 专业意思：vt.拨款 retained earnings appropriated 拨定留存收益、已指定用途的留存收益 dividend payment 支付股利 footnote 脚注、附注 contractual obligation 契约责任 resolution 平常意思：解决、决心。 专业意思：决议 statement of retained earnings 留存收益表 Part Ⅰ Words and Phrases 二、Additional Words (1)pro rata [?pr?ureit?] =proportionate按比例的 Example: A stock dividend is a distribution of the corporation’s own stock on a pro rata basis. (2)general journal entry :普通日记账分录，即分录。 (3)working capital :营运资金 Part Ⅱ Content Explanation the outline of the Part Ⅱ ： cash dividend stock dividend Transaction Entry stock split appropriation Content Explanation Reading Text Intensively Part Ⅱ Content Explanation 一、Transaction Entry： 1、Cash Dividend At the declaration date： Dr. Dividends Cr. Dividends Payable At the end of each year： Dr. Retained Earnings Cr. Dividends At the payment date： Dr. Dividends Payable