会计学原理（第18版）_3.docVIP

会计学原理（第18版）unit13 eed, Inc. Statement of Retained Earnings For Year Ended December 31, 2008Retained earnings, 1/1/08Plus: net incomeLess: dividendsdeclaredRetained earnings, 12/31/08$ 875,000 155,600 80,000 $ 950,600 ? The McGraw-Hill Companies, Inc., 2007McGraw-Hill/IrwinC4限定用途留存收益 法定限制许多州规定公司只能使用留存收益购 买库藏股 合同限制包括贷款合同中对支付股利不能超过一定限额或留存收益一定 比例的限制 ? The McGraw-Hill Companies, Inc., 2007McGraw-Hill/IrwinC4 已拨定留存收益公司的董事们能够自愿地限定股息，将留存收益账户 中的部分金额转至已拨定留存收益账户，以满足公 司一些特殊事项对现金的需求，比如购买新设备。 Reed, Inc. Statement of Retained Earnings For Year Ended December 31, 2008Retained earnings, 1/1/08Plus: net incomeLess: dividends declaredRetained earnings, 12/31/08Appropriated retained earningsUnappropriated retained earnings$$$ 875,000 155,600 80,000 950,600 450,000 500,600? The McGraw-Hill Companies, Inc., 2007McGraw-Hill/Irwin前期损益调整C4是对以前年度财务报表中的重大错误的更正。这种错误包括计算 错误、会计分录差错以及漏记事项。前期损益调整应在留存收 益表（或股东权益表）中予以报告，以税后净影响额列示。 Reed, Inc. Statement of Retained Earnings For Year Ended December 31, 2008Retained earnings, 12/31/07, as previously reported $Prior period adjustment: Cost of equipmentincorrectly expensed net of $28,000 income taxes Retained earnings, 12/31/07, as adjustedPlus: net incomeLess: dividends declared875,000 72,,,600 80,000 Retained earnings, 12/31/08McGraw-Hill/Irwin $ 1,022,600? The McGraw-Hill Companies, Inc., 2007C4 股东权益表 Matrix, Inc. Statement of Stockholders EquityFor the Year Ended December 31, 2008 Common stock and In millions capital in excess of parRetainedShares AmountEarningsTotalBalance at January 1 1, $2,500$9,500$ 12,000Stock sales Stock repurchases and retirement 17 Cash dividends declaredOther, netNet income 260 925 150 705,100 1,185 150 70 5,100Balance at December 31, , 2008 821$2,740$ 13,595$ 16,335公司常在股东权益表中反映留存收益的变动，而不需单独报告留存收益，股东权益表列示每个权益账户的期初和期末余额，以及本期内账户的变动情况 ? The McGraw-Hill Companies, Inc., 2007。McGraw-Hill/IrwinA1 每股收益是指从企业每股已发行的普通股股票中所获得的收益 额. 净收益- 优先股股利发行在外普通股加权平均数 ? The McGraw-Hill Companies, Inc., 2007 基本每股收益 McGraw-Hill/IrwinA2