The Research on the Added Undistributed Earnings under the Integration of Income Tax System

台湾两税合一税制下 未 分配 盈余加 征之研究

Taxed on corporation 's undistributed earnings The Business Accounting of the Hospital Cash Surplus and Surplus Assign

公司 未 分配 盈余征税浅谈医院结余及其结余分配的会计核算

Undistributed earnings are ignored .

未 分配 盈余将被忽略。

We expect that undistributed earnings from such companies will produce full value ( subject to tax when realized ) for Berkshire and its shareholders .

我们预期这些公司的 未 分配 利润将给伯克希尔及其股东产生全部价值（受到实现时税务的影响）。

The retained earnings of listed companies to equity account including the surplus reserve and undistributed profit retained earnings .

送股时，将上市公司的留存收益转入股本账户，留存 收益包括盈余公积和 未 分配利润。