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Retained Earnings/Resultados Transitados

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Retained Earnings/Resultados Transitados Empty Retained Earnings/Resultados Transitados

Post by Margarida Sousa Thu Aug 11, 2016 11:09 pm

English/Inglês
Retained earnings
Retained (Adjective)
Earnings (Noun)

Portuguese/Português
Resultados Transitados
Resultados (Substantivo)
Transitados (Adjectivo)

Explanation/Explicação
Please remember that this month we are bringing you terms/expressions on Financial Vocabulary.
Retained earnings or profits or losses brought forward: In case of profit, Retained earnings refer to the percentage of net earnings not paid out as dividends but retained by the company to be reinvested in its core business, or to pay debt.  If the company records a loss, this too is recorded in Retained earnings, which can also be negative. Negative Retained earnings can be an indicator of bankruptcy, since it implies a long-term series of losses, while a large Retained earnings balance implies a financially healthy company.
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Lembramos que este mês decidimos trazer-lhe termos / expressões do vocabulário Financeiro.
Resultados Transitados: Em caso de lucro, os resultados transitados referem-se ao percentual do lucro líquido não pago a título de dividendos, mas retidos pela empresa para ser reinvestido na sua actividade principal, ou para pagar dívidas. Se a empresa regista prejuízos, esse facto é também registado na conta de Resultados Transitados, que também pode apresentar um saldo negativo. Resultados transitados negativos podem ser um indicador de falência, uma vez que implica uma série de perdas consecutivas, enquanto um saldo positivo elevado de resultados transitados pressupõe uma empresa financeiramente saudável.


Retained earnings
From Wikipedia, the free encyclopedia
In accounting, retained earnings (sometimes plowback) refers to the portion of net income of a corporation that is retained by the corporation (plowed back) rather than distributed to shareholders as dividends (paid out). Similarly, if the corporation incurs a loss, then that loss reduces the corporation's retained earnings balance. If the balance of the retained earnings account is negative it may be called retained losses, accumulated losses or accumulated deficit, or similar terminology.
If a company is publicly held, the balance of retained earnings account that is negatively referred to as "accumulated deficit" may appear in the Accountant's Opinion in what is called the "Ongoing Concern" statement located at the end of required SEC financial reporting at the end of each quarter.
Retained earnings are reported in the shareholders' equity section of the corporation's balance sheet. Corporations with net accumulated losses may refer to negative shareholders' equity as positive shareholders' deficit. A report of the movements in retained earnings are presented along with other comprehensive income and changes in share capital in the statement of changes in equity.
Due to the nature of double-entry accrual accounting, retained earnings do not represent surplus cash available to a company. Rather, they represent how the company has managed its profits (i.e. whether it has distributed them as dividends or reinvested them in the business). When reinvested, those retained earnings are reflected as increases to assets (which could include cash) or reductions to liabilities on the balance sheet.


http://www.linguee.pt/portugues-ingles/traducao/resultados+transitados.html

Margarida Sousa

Posts : 12
Join date : 2016-03-02

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