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一、在概念与含义上的比较留存收益是指企业从历年实现的净利润中提取或形成的留存于企业内部的积累。根据《公司法》和《企业会计制度》规定：企业依据公司章程等对税后利润进行分配时,一方面按照国家法律的规定提取盈余公积,将当年实现的利润留存于企业,形成内部积累,成为留存收益的组成部分；另一方面向投资者分配利润或股利,分配利润或股利后的剩余部分,则作为未分配利润,留待以后年度进行分配。这部分同样成为企业留存收益的组成部分。
First, the concept and meaning of the comparison Retained earnings refers to the business from the net profit realized over the years to extract or form the accumulation of retained within the enterprise. According to the “Company Law” and “Accounting System for Business Enterprises”, when enterprises allocate profits after-tax according to the articles of association of the company, on the one hand, the surplus reserves are withdrawn in accordance with the provisions of the state laws and the profits realized in the current year are retained in the enterprises to form internal accumulation , As part of the retained earnings; on the other hand, the distribution of profit or dividends to investors, the distribution of profits or dividends, is retained for future distribution as undistributed profits. This part also becomes part of the retained earnings of the enterprise.