The increase in stockholders' equity arising from profitable operations is called retained earnings. 由于盈利性经营所增加的股东权益称为留存收益。
The directors cannot declare a dividend that would cause total stockholders' equity to fall below the par value of the outstanding shares. 董事会不能宣布将导致股东权益总额低于发行在外股份票面价值的分红。
