1) This process sometimes is called capitalizing retained earnings.

2) Corporate retained earnings have also begun to rise.

3) Appropriations are actually segregations of retained earnings.

4) These expenses will likely decrease retained earnings.

5) Explain the nature of retained earnings, account for dividends,(http:///retained earnings.html) and prepare a statement of retained earnings.

6) In the case of a company higher retained earnings will result in a lower dividend paid out to shareholders.

7) A statement of retained earnings explains certain changes in the amount of the owners' equity in the business.

8) Retained earnings is an owners' equity account that represents accumulated earnings retained in the business.

9) Retained income ( retained earnings , reinvested earnings ): Additional owners equity generated by income or profits.

10) Prepare an income statement, a statement of retained earnings, and a balance sheet.

11) Cash dividends, reduce retained earnings and become a current liability when declared.

12) Both the Retained Earnings account and the Capital Stock account are Owners'Equity accounts.

13) Why does Ending Retained Earnings Balance not equal Ending Cash Balance on the Balance Sheet?

14) Tier one capital includes equity and retained earnings but also various types of hybrid debt instruments.

15) The format of the statement of retained earnings is not complicated.

16) In 1961, 78 percent of corporate business investment was financed by retained earnings.

17) This measurement is generally accepted as the cost of the retained earnings portion of equity capital.

18) Moreover, bank profits have been so strong that banks' retained earnings also have increased.

19) The board of directors may wish to transfer a portion of a large Retained Earnings balance to permanent capital.

20) The balance of the Income Summary account should be transferred to the Retained Earnings account.

21) To close the Dividends account year - end by transfering its debit balance into the Retained Earnings account.

22) The total amount of the shares bought back shall not be more than the amount of retained earnings plus premium on capital stock plus realized capital reserve.

23) Explain how the income statement and the statement of retained earnings relate to the balance sheet.

24) Book value is an accounting concept, recording the accumulated financial input from both contributed capital and retained earnings.

25) Unlike single proprietorships and partnerships, corporations must report paid-in equity capital separately from accumulated earnings, called retained earnings.

26) Until closing, this account is classified as a contra account to Retained Earnings.

27) Dividend policy is that the after-tax profits as a dividend distributed to shareholders or as retained earnings retained in the enterprise.

28) To this end, a dramatic reduction in the corporate tax on retained earnings is planned.

29) The stock dividend, however, will cause a transfer from the Retained Earnings account to the Common Stock account equal to the par or stated value of the dividend shares.

30) 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.

31) Retained earnings appropriated according to Company Law or related regulations.

32) The increase in stockholders'equity arising from profitable operations is called retained earnings.

33) The surplus is bigger if the retained earnings of foreign subsidiaries are included, as they are in European measures.

34) Beijing could start by forcing state-owned companies to disburse retained earnings through dividends and encourage higher wages in the economy generally.

35) Not a required financial statement , but widely used as a substitute for the statement of retained earnings .

36) The result shows that the larger burden of additional 10% surtax on undistributed retained earnings, the lower likelihood of the firm adopting SFAS No. 35 early.

37) Capital stock and Retained Earnings accounts are also in this category.

38) In other words, retained earnings came to exceed their investments.

39) Declaration of dividends reduces the retained earnings portion of the owners' equity of the corporation and creates a liability called Dividends Payable.

40) This corresponds to 2 % of the increase reported in Solarwind Company's retained earnings during the period.

41) What does a firm's ending balance of Retained Earnings represent?

42) If the capital reserve is insufficient to dilute, the retained earnings shall be adjusted.