你好，說(shuō)實(shí)話(huà)，回答你這一問(wèn)題，我是心里流著汗，10年前的財(cái)會(huì)專(zhuān)業(yè)，唉，想來(lái)慚愧，實(shí)際工作中居然只用上過(guò)半年，然后一直沒(méi)用過(guò)。。。還記得當(dāng)年珠算居然打了個(gè)3級(jí)。。。大意應(yīng)該是：記錄會(huì)計(jì)分錄如下：本年利潤(rùn)賬戶(hù)余額$2000結(jié)轉(zhuǎn)至盈余公積賬戶(hù)呵呵，借記：本年利潤(rùn) 2000 貸記：盈余公積 2000 （N久沒(méi)做帳了）這題還真感謝你，幫我回憶很多，畢竟學(xué)了幾年的，丟了實(shí)在可惜，有時(shí)間真要關(guān)注下現(xiàn)在會(huì)計(jì)變成什么樣子了。對(duì)了，還找到了你問(wèn)題中兩個(gè)賬戶(hù)的英文注釋?zhuān)矣⑽囊话憧赡芊g有失偏差，請(qǐng)您自行糾正下。revenue accountDefinitionUS term for the account showing the inflow of money from sale of goods or services and the costs and expenses chargeable against it, over an accounting period. The equivalent UK term is profit and loss account.美系將此賬戶(hù)定義為，一個(gè)會(huì)計(jì)期間內(nèi)，銷(xiāo)售的各種貨物及勞務(wù)的流入現(xiàn)金與各項(xiàng)成本費(fèi)用及應(yīng)繳納稅金的抵減額，類(lèi)似英系的收益與損失賬戶(hù)。retained earnings DefinitionProfits generated by a firm that are not distributed to stockholders (shareholders) as dividends but are either reinvested in the business or kept as a reserve for specific objectives (such as to pay off a debt or purchase a capital asset). Balance sheet figure shown under the heading retained earnings is the sum of all profits retained since the firm's inception. Retained earnings are reduced by losses, and are also called accumulated earnings, accumulated profit, accumulated income, accumulated surplus, earned surplus, Undistributed Earning, or undivided profits. See also retention ratio.所產(chǎn)生的利潤(rùn)并不作為股息分配給股東，而是作為商業(yè)上追加投資或?yàn)槟承┚唧w目標(biāo)作為留存準(zhǔn)備，例如清償債務(wù)或者購(gòu)進(jìn)固定資產(chǎn)。資產(chǎn)負(fù)債表上列示于盈余公積是自公司成立之日起匯總的所有留存收益的總和。盈余公積會(huì)因公司的虧損而減少，也叫累計(jì)盈利，累計(jì)收入，累計(jì)盈余，盈余公積，未分配收入，或者未分配利潤(rùn)。參見(jiàn)留存比率，呵呵，希望對(duì)你能有幫助，你要中文的我可能幫不到你，因?yàn)槿瞬辉趪?guó)內(nèi)，如果需要英文方面的財(cái)會(huì)資料，我也許還能幫上你些忙，我的郵箱，。最后，如果翻譯不周或有偏差，請(qǐng)見(jiàn)諒，也請(qǐng)您還找些專(zhuān)業(yè)人士幫您看一下。希望你學(xué)業(yè)有所建樹(shù)。分給其他需要的朋友吧，我分不少了。最后祝你新年快樂(lè)。 PS：我給你發(fā)了郵件，找到了兩家網(wǎng)上書(shū)店，你自己去和他們聯(lián)系下，祝你好運(yùn)。