法定盈餘公積 的英文怎麼說
中文拼音 [fǎdìngyíngyúgōngjī]
法定盈餘公積
英文
legal reserve- 法 : Ⅰ名詞1 (由國家制定或認可的行為規則的總稱) law 2 (方法; 方式) way; method; mode; means 3 (標...
- 定 : Ⅰ形容詞1 (平靜; 穩定) calm; stable 2 (已經確定的; 不改變的) fixed; settled; established Ⅱ動詞...
- 盈 : Ⅰ動詞1. (充滿) be full of; be filled with 2. (多出來;多餘) have a surplus ofⅡ名詞(姓氏) a surname
- 餘 : Ⅰ同「余」Ⅰ-Ⅳ1. Ⅱ名詞(姓氏) a surname
- 公 : Ⅰ形容詞1 (屬于國家或集體的) state owned; collective; public 2 (共同的;大家承認的) common; gen...
- 積 : Ⅰ動詞(積累) amass; store up; accumulate Ⅱ形容詞(長時間積累下來的) long standing; long pending...
- 法定 : legal; statutory法定安培 legal ampere; 法定貶值 official devaluation; 法定標準 statutory standard...
- 盈餘 : 7000元 have a surplus of 7,000 yuan
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The answer may be " profit ", " after - tax profit ", " earned surplus ", " capital surplus ", " capital ", and so on
首先是強制提取法定盈餘公積金,每年從稅后利潤中提取10 ,直致達到注冊資本50時,方可不再提取,比例很高。The usage of the statutory public welfare fund is the staffs " collective welfare. the article 83 of the enterprise accounting system states that the statutory public welfare fund refers to the provisions drawn from the net profit for the staffs ’ collective welfare facilities. when the statutory public welfare fund uses for staffs ’ collective welfare, it should be transferred into the other surplus reserve
《企業會計制度》第八十三條規定: 「法定公益金,是指企業按照規定的比例從凈利潤中提取的用於職工集體福利設施的公益金,法定公益金用於職工集體福利時,應當將其轉入任意盈餘公積。 」Withdrawal legal surplus
提取法定盈餘公積Compulsory surplus reserve
法定盈餘公積The author suggest that, firstly the system of compulsory withdraw the provident fund should be changed, secondly the system of the compulsory community chest should be changed, thirdly the proportion for profits allotment should be freely instead of compulsory, that is to say shareholders can make an agreement on the profits allotment proportion
對相關制度提出了意見與建議,如:改變強制提取法定公益金、改變法定盈餘公積制度、對利潤分配比例改強制性規范為任意性規范和不排除股東就利潤分配比例自行約定等。One kind of legal mandatory focuses on the financial rations, such as equity insolvency test, balance sheet test, liability / asset ratio, and cash flow test. another kind of legal mandatory focuses on the " stated capital " and fixed - ratio reserves fund. i pay much attention to the issue of " which part of the value can be distributed "
接近之處在於:採用法定資本的概念,法定了最低注冊資本,強制計提資本公積金和盈餘公積金,以維護公示資本,並在公示資本之外增加對債權的擔保,以及限制實繳出資的分配,限制減資分配和股票回購,傾向于把可分配的價值限定於利潤、限定於資本的增值部分。Legal accumulation fund comprises by two shares capital : it is, extract from inside the profit of the company lawfully ; 2 be, form by the reason of capital appreciation etc of the company
法定公積金由兩部分資金組成:一是,依法從公司的盈餘中提取;二是,由公司的資本增值及其他原因形成。分享友人