留存损益包含什么

留存损益是企业经营活动中的一项重要指标，它反映了企业在经营活动中所产生的净收入减去所有者分配后的剩余部分。本文将详细探讨留存损益包含的内容，以便更好地理解这一概念。

中文版：

留存损益主要包括以下几个部分：

营业利润：企业在销售商品或提供劳务过程中所获得的利润。

投资收益：企业通过对外投资所获得的收益，如股息、利息等。

其他业务利润：除主营业务之外的其他业务所产生的利润。

营业外收入：企业非经营活动中所产生的收入，如处置固定资产净收益、罚款收入等。

抵扣项：如所得税、经营成本等。

英文版：

The retained earnings mainly consist of the following parts:

Operating profit: The profit gained by the enterprise from the sale of goods or provision of services.

Investment income: The income gained by the enterprise from external investments, such as dividends, interest, etc.

Other business profits: The profits generated by other businesses besides the main business.

Non-operating income: The income generated by the enterprise from non-operating activities, such as net income from disposal of fixed assets, fines income, etc.

Deductions: Such as income tax, operating costs, etc.

In summary, retained earnings mainly include operating profit, investment income, other business profits, non-operating income, and deductions. By understanding the components of retained earnings, we can better understand this important concept in business accounting.