题目内容：
留存收益是指企业经营所得的盈利积累而形成的资本，包括（ ）。
A．实现的利润总额 B．盈余公积
C．利得
D．未分配利润
参考答案：
答案解析：
多选题：留存收益是指企业经营所得的盈利积累而形成的资本，包括（ ）。
- 题目分类：会计基础
- 题目类型：多选题
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B．盈余公积
C．利得
D．未分配利润
B．盈余公积
C．利得
D．未分配利润
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