期初留存收益包括什么？

中文版

期初留存收益是企业在一定会计期间结束时，从净利润中留存下来的部分，用于未来的运营和扩张。期初留存收益主要包括以下几个方面：

1. 盈余公积：盈余公积是企业按照法定比例从净利润中提取的一部分，用于弥补企业亏损、扩大生产经营或者转增资本。盈余公积可以分为法定盈余公积和任意盈余公积。

2. 未分配利润：未分配利润是指企业在分配当年净利润后，留待以后年度进行分配的结存利润。未分配利润是企业期初留存收益的重要组成部分，反映了企业历年积累的财务状况。

3. 其他综合收益：其他综合收益是指除净利润外的其他权益变动，如外币报表折算差额、现金流量套期保值工具产生的利得或损失等。这些收益虽然不在净利润中反映，但同样属于期初留存收益的一部分。

期初留存收益是企业的重要财务指标之一，反映了企业的盈利能力和积累能力。合理的期初留存收益管理有助于企业实现稳健发展，增强市场竞争力。

英文版

What Does Beginning Retained Earnings Include?

Beginning retained earnings refer to the portion of a company's net income that is retained at the end of a certain accounting period for future operations and expansion. Beginning retained earnings primarily encompass the following aspects:

1. Surplus Reserve: Surplus reserve is a portion of net income extracted by a company according to a prescribed ratio, used to offset losses, expand production and operations, or increase capital. Surplus reserve can be further divided into statutory surplus reserve and discretionary surplus reserve.

2. Undistributed Profits: Undistributed profits refer to the residual profits that a company retains for future distribution after allocating its net income of the current year. These profits are a crucial component of a company's beginning retained earnings, reflecting its financial position accumulated over the years.

3. Other Comprehensive Income: Other comprehensive income refers to changes in equity other than net income, such as foreign currency translation adjustments and gains or losses arising from cash flow hedges. Although these incomes are not reflected in net income, they are still considered part of beginning retained earnings.

Beginning retained earnings serve as a critical financial indicator of a company, reflecting its profitability and accumulation capacity. Reasonable management of beginning retained earnings helps companies achieve steady development and enhances their market competitiveness.