Retained Earnings 公司可能会出于自愿，或由于受到法律及合同的约束，为某些特定用途拨定一定数量的留存收益，并以此向股东解释为什么没有宣告股利的原因，这就是为扩大经营而拨定的留存收益（在中国，这个账户是盈余公积 Corporation Voluntarily Designate Bound Law

  公司可能会出于自愿，或由于受到法律及合同的约束，为某些特定用途拨定一定数量的留存收益，并以此向股东解释为什么没有宣告股利的原因，这就是为扩大经营而拨定的留存收益（在中国，这个账户是盈余公积）。

A corporation may voluntarily designate or bound by law or by contract an amount of retained earnings for some special purpose as a means of explaining to stockholders why dividends are not being declared. This is  a separate account-- retained earnings appropriated for expansion (in China, the account title is reserve fund).