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1·A statement of retained earnings explains certain changes in the amount of the owners' equity in the business.

留存收益表解释企业的所有者权益在某些方面的变化。

2·Single proprietorships and partnerships prepare the statement of owners' equity rather than the statement of retained earnings.

独资企业和合伙企业编制业主权益表，而不是留存收益表。

3·The format of the statement of retained earnings is not complicated.

留存收益表解释企业的所有者权益在某些方面的变化。

4·The prior-period adjustment appears on the corporation's statement of retained earnings to indicate to readers the amount and the nature of the change in the Retained Earnings balance.

前期调整列示在公司的资产负债表中，以提醒报表使用者注意留存收益余额变化的性质和数量。