年初在英文中可以表示为 "beginning of the year" 或 "start of the year"。年初未分配利润在英文中通常称为 "undeclared retained earnings" 或 "unallocated retained earnings"。以下是一些具体的用法:

1. "Undeclared retained earnings at the beginning of the year"
2. "Unallocated retained earnings at the start of the year"
3. "The beginning of the year unallocated retained earnings"
4. "Retained earnings not allocated at the start of the fiscal year"
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