When you own a small business, it’s important to have extra cash on hand to use for investing or paying yourliabilities. But with money constantly coming in and going out, it can be difficult to monitor how much is leftover. Use a retained earnings account to track how much your business has accumulated.

了解您的业务的保留收益的金额可以帮助决策和获取融资。了解保留的收益是什么，如何计算它们，以及如何录制它。

What are retained earnings?

Retained earnings are business profits that can be used for investing or paying down business debts. They are cumulative earnings that represent what is leftover after you have paid expenses and dividends to your business’s shareholders or owners. Retained earnings are also known as retained capital or accumulated earnings.

您必须在每个会计期间结束时报告保留的收益。共同会计期间包括每月，季度和每年。您可以将贵公司的保留收入从一个会计期间进行比较。

如何计算保留的收益

So, what goes into retained earnings? To calculate retained earnings, you need to know your business’s previous retained earnings,net income, and dividends paid.

You can find your business’s previous retained earnings on your业务资产负债表或保留收益的陈述。您的公司的净收入可以在您的身上找到损益表或损益表. If you have shareholders, dividends paid is the amount that you pay them.

保留的盈利公式

使用以下保留的利润公式来确定贵公司的储存收益：

Retained Earnings = Beginning Retained Earnings + Net Income – Dividends Paid

如果您是新业务，并且没有以前的保留收入，则输入0美元。如果您以前的保留收益是负数，则确保正确标记它。

Can retained earnings be negative? If you have a net loss and low or negative beginning retained earnings, you can have negative retained earnings.

On the other hand, if you have net income and a good amount of accumulated retained earnings, you will probably have positive retained earnings.

Retained earnings examples

Let’s say that you have beginning retained earnings of $25,000. For this accounting period, you had a net income of $30,000. And, you paid dividends of $20,000.

Retained Earnings = $25,000 + $30,000 – $20,000

保留收入= 35,000美元

您有一个35,000美元的持续收益账户。

现在，让我们来看看否定的留言榜样。您已开始保留4,000美元的收益，净收入为12,000美元。你没有缴纳股息。

Retained Earnings = $4,000 – $12,000 – $0

Retained Earnings = -8,000

You have a deficit of $8,000 at your business. Because retained earnings are cumulative, you will need to use -$8,000 as your beginning retained earnings for the next accounting period. You will need a high net income to get out of the hole.

Retained earnings accounting

You must adjust your retained earnings account whenever you create a journal entry that raises or lowers a revenue or expense account.

Are retained earnings an asset? Retained earnings are actually reported in the equity section of the balance sheet. Although you can invest retained earnings into assets, they themselves are not assets.

应记录保留的收益。一般而言，您将在“股权”部分下的资产负债表上录制它们。但是，您还可以在单​​独录制保留的收益财务报告known as the statement of retained earnings.

Thebalance sheetis split into three parts: assets, liabilities, andowner’s equity. The assets section shows you the items of value that your business owns. The liabilities section shows you what you owe. And, the equity section shows you the money you have left over after paying debts.

On the balance sheet, retained earnings appear under the “Equity” section. “Retained Earnings” appears as a line item to help you determine your total商业股权.

Thestatement of retained earningsis a financial statement entirely devoted to calculating your retained earnings. Like the retained earnings formula, the statement of retained earnings lists beginning retained earnings, net income or loss, dividends paid, and the final retained earnings.

With well-managed accounting books, you can create accurate financial statements. Patriot’svwin055 可以轻松跟踪您的收入和在线开支。今天免费尝试！

This article has been updated from its original publication date of 07/28/2015.

This is not intended as legal advice; for more information, please点击这里。