Capital surplus-subsidiary是什么意思

网络释义

用法例句

It is regulated that capital accumulation is only used for capital addition and it is illegitimate to use it to compensate deficit.

资本公积只能按照规定用于转增资本,用资本公积弥补亏损的做法是不合理的。

Accountancy disposal about enterprises taking donations of non-monetary assets approximately goes through four stages of which the primary characteristic of former three stages is that accounting treatment changes around capital surplus with payable income tax.

企业接受非现金资产捐赠的会计处理大致经历了四个阶段,前三个阶段的主要特点是以资本公积和应交所得税为主线,对会计处理进行变化;而新会计准则改变了作为资本公积处理的做法,还原捐赠的"利得"本质,体现了重要性原则、实质重于形式原则和全面收益观点,实现了与国际惯例趋同。

According to the enterprise system, capital surplus can be turned to increase capital, reserve surplus also can be turned to increase capital, and profits distribution can distribute stock dividends.

按企业会计制度规定 ,资本公积可转增资本 ,盈余公积也可转增资本 ,利润分配还可以发放股票股利 ,这三者既有一致的地方 ,又有区别。

This article analyses the change in the detailed account of capital reserve under Chinese accounting system, and explains why income could be transformed into capital reserve, It provides a thought that some transactions can enter balance sheet while not entering income statement, which is of a realistic choice.

本文分析了我国会计制度中“资本公积”明细科目的变迁,阐述了从收益到资本公积的逻辑,揭示了绕过利润表进入资产负债表的思路及现实选择,从微观层面解读了我国会计的特色。

The Comparison of Turning Capital Surplus or Reserve Surplus to Increase Capital and Distributing Stock Divedends;

资本公积、盈余公积转增资本与股票股利比较

Invested capital, capital reserve, surplus reserve and undis- tributed profit shall be shown by items in accounting statement.

投入资本，资本公积金、余公积金和未分配利润的各个项目，应当在会计报表中分列列示。

Capital reserve includes premium on capital stock, legal incre- ment of property value through revaluation and value of donated assets accepted, etc.

资本公积包括股本溢价、定财产重估增值、受捐赠的资产价值等。

Capital reserve includes premium on capital stock, legal incre-ment of property value through revaluation and value of donated assets accepted, etc.

资本公积包括股本溢价、法定财产重估增值、接受捐赠的资产价值等。

To Analyze the Disadvantage of Accounting Standard by Capital Surplus;

从资本公积沿革透析会计准则的理念缺陷

Identifying the Characteristics of Chinese Accounting from the Change in Detailed Account of Capital Reserve;

从“资本公积”明细科目的变迁看我国会计的特色

The premium resulting from issuance of shares at a price above par value shall be allocated to the company's capital reserve fund.

以超过票面金额发行股票所得溢价款列入公司资本公积金。

Accounting Transactions and Their Treatment Concerning Several Deferred Taxes and Reserve Funds of Capital Surplus;

几种递延税款和资本公积准备项目的业务及核算

Article40 Capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc.

第四十条资本公积金包括股本溢价、定财产重估增值、受损赠的资产价值等。

Article 40 Capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc.

第四十条资本公积金包括股本溢价、法定财产重估增值、接受损赠的资产价值等。

"Denatured" capital accumulation is one that turns public capital into private capital with every artifice.

“变性”资本积累是以各种手段变公有资本为私有资本的资本积累。

When the statutory common reserve is changed to capital, the remainder of the common reserve shall not be less than25% of the registered capital prior to the increase.

法定公积金转为资本时，所留存的该项公积金不得少于转增前公司注册资本的百分之二十五。

Provided, however, upon conversion of statutory reserve fund into capital, the amount remaining in the statutory reserve fund may not fall below25 percent of the registered capital.

但法定公积金转为资本时，所留存的该项公积金不得少于注册资本的百分之二十五。

An Analysis of Public Policies toward Promoting Accumulation of Human Capital in Chinese Rural Areas;

促进中国农村人力资本积累的公共政策分析

provident fund investment management company

公积金投资管理公司

"The common reserve fund of a company is used to make up its losses, expand its production and operations or for conversion into additional capital of the company."

公司的公积金用于弥补公司的亏损,扩大公司生产经营或者转为增加公司资本。

Total bank capital and surpluses increased nearly 100 per cent from 1919 to 1929.

银行的资本与公积金总额，从1919至1929年几乎增加百分之百。

Hoarding（囤积） so much is inefficient: companies reduce their return on equity by having too little debt.

积聚如此之多的资金不利效率：公司负债极少，股本回报率因而降低。