盈餘公積金 的英文怎麼說
中文拼音 [yíngyúgōngjījīn]
盈餘公積金
英文
surplus accumulation fund- 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...
- 金 : Ⅰ名詞1 (金屬) metals 2 (錢) money 3 (古時金屬制的打擊樂器) ancient metal percussion instrum...
- 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。 」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。Invested capital, capital reserve, surplus reserve and undis ? tributed profit shall be shown by items in accounting statement
投入資本,資本公積金、盈餘公積金和未分配利潤的各個項目,應當在會計報表中分列列示。Article 43 invested capital, capital reserve, surplus reserve and undistributed profit shall be itemized and shown in financial statements
第四十三條投入資本、資本公積金、盈餘公積金和未分配利潤的各個項目,應當在會計報表中分項列示。Article 38 owners ' equity refers to the ownership of the investors with respect to the net assets of an enterprise, including capital invested in by investors, capital reserve, surplus reserve, and undistributed profit, etc
第三十八條所有者權益是企業投資人對企業凈資產的所有權,包括企業投資人對企業的投入資本以及形成的資本公積金、盈餘公積金和未分配利潤等。Owners ' equity refers to the interest of the investors remaining in the net assets of an enterprise, including capital of the enter ? prise invested in by investors, capital reserve, surplus reserve, and undistributed profit retained in the enterprise etc
所有者權益是企業投資人對企業凈資產的所有權,包括企業投資人對企業投入的資本以及形成的資本公積金、盈餘公積金和未分配利潤等。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。Surplus reserve shall be accounted for at the amount actually set up
盈餘公積金應當按實際提取數記帳。Surplus reserve refers to the reserve fund set up from profit ac ? cording to relevant government regulations, which shall be ac ? counted for at the amount actually set up
盈餘公積金是指按照國家有關規定從利潤中提取的公積金,它應當按實際提取數記帳。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。Increased capital fund that is invested by the state - owned enterprise by way of transfer of profit after tax in accordance with state regulations, and the surplus from accumulated fund, public welfare fund and undistributed profit that are drawn from the profit after tax.
(二)國有企業在稅后利潤中按照國家規定劃轉而增加的資本金,從稅后利潤中提取的盈餘公積金、公益金、未分配利潤等。Article 41 surplus reserve refers to the reserve fund set up from profit according to relevant state regulations
第四十一條盈餘公積金是指按照國家有關規定從利潤中提取的公積金。分享友人