留存收益

留存收益是指企业从历年实现的利润中担取事形成的留存于企业的内部积累，主要包括计提的盈余公积和未分配利润。

参考资料

财务报告分析 Analysis of Financial Reporting 李桂荣主编张志英张旭蕾副主编(2007年4月第一版)

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