留存收益是指企业从历年实现的利润中担取事形成的留存于企业的内部积累，主要包括计提的盈余公积和未分配利润。

• 财务报告分析 Analysis of Financial Reporting 李桂荣 主编 张志英 张旭蕾 副主编(2007年4月第一版)

In accounting, retained earnings (sometimes plowback) refers to the portion of net income of a corporation that is retained by the corporation (plowed back) rather than distributed to shareholders as dividends (paid out). Similarly, if the corporation incurs a loss, then that loss reduces the corporation's retained earnings balance. If the balance of the retained earnings account is negative it may be called retained losses, accumulated losses or accumulated deficit, or similar terminology.