撥定盈餘
appropriation account
董事會為一項特別目的，而不是具結已存在的負債，而撥出的那部份企業盈餘。這一撥款也可被董事會撤消。 公司董事會所採取的行動，為特別用途，如股息支付、償還基金撥款、以及增加投資等撥出資金。
The Board as a special purpose, rather than a liability junction already exists, set aside that part of corporate earnings. This appropriation may also be revoked Board. Action taken by the Board of Directors, for particular applications, such as dividend payments, repayment of the fund, as well as increased investment allocated funds.