資本公積 的英文怎麼說

中文拼音 [zīběngōngjī]
資本公積 英文
accumulation of capital
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 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...
  • 資本 : 1 （經營工商業的本錢） capital 2 （牟取利益的憑借） what is capitalized on; sth used to one s own...
  1. There are many mechanics can be used, such as the preference share, the redeemable preference share, convertible preference share, the income bond, the anti - dilution clause, the protection against dilution, mandatory dividend, convertible preference bond, participating preference share, etc. however, in the contract freedom, some stakeholders, such as creditors, minority shareholders, suffer from significant information imperfections and negative externalities

    原因在於，當公司向股東分配股票，包括股票股利、資本公積金轉增股本時，不會導致財產流出公司，不會減少對優先股股東和債權人的擔保財產，通常不會損害優先股股東和債權人利益，不會對優先股股東和債權人產生負的外部性。克服負外部性的機制之一是，通過程序強制，為第三方參加締約創造機會。
  2. Other capital surplus

    其他資本公積
  3. Article 168 the premium of a joint stock limited company from the issuance of stocks at a price above the par value of the stocks, and other incomes listed in the capital accumulation fund according to provisions of the treasury department of the state council shall be listed as the capital accumulation funds of the company

    第一百六十八條股份有限公司以超過股票票面金額的發行價格發行股份所得的溢價款以及國務院財政部門規定列入資本公積金的其他收入，應當列為公司資本公積金。
  4. The premium resulting from issuance of shares at a price above par value shall be allocated to the company ' s capital reserve fund

    以超過票面金額發行股票所得溢價款列入公司資本公積金。
  5. Chapter three completely introduces our country ’ s company profits allotment system, including the characteristics of our country ’ s company profits allotment year, the scope, source, assignment proportion and payment method of profits allotment, power to make decisions, provident fund, community chest system, invalid allotment, and etc. chapter four analyzes the shortcomings of our country ’ s company profits allotment system, and then gives the author ’ s personal suggestions about the relevant regulations

    第三章全面介紹了我國公司利潤分配製度，分析了我國公司利潤分配年度的特點、利潤分配范圍、來源及分配比例、利潤分配支付方式、決定權、公積金、公益金制度、無效分配的法律責任等問題。第四章從強制性「兩金」的提取的缺陷、資本公積彌補虧損的不足和利潤分配比例的缺陷分析了我國公司利潤分配製度的缺點與不足。
  6. Article 178 the premium received by a joint stock limited company through issuance of shares at prices above par value in accordance herewith, as well as other incomes to be allocated to the capital reserve fund as stipulated by the finance authority under the state council, shall be allocated to the capital reserve fund

    第一百七十八條：股份有限公司依照本法規定，以超過股票票面金額的發行價格發行股份所得的溢價款以及國務院財政主管部門規定列入資本公積金的其他收入，應當列為公司資本公積金。
  7. But the capital accumulation funds shall not be used for making up the company ' s losses

    但是，資本公積金不得用於彌補公司的虧損。
  8. 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。
  9. Article 40 capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc

    第四十條資本公積金包括股本溢價、法定財產重估增值、接受損贈的資產價值等。
  10. 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。
  11. 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。
  12. 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。
  13. 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。
  14. Capital reserve includes premium on capital stock, legal incre ? ment of property value through revaluation and value of donated assets accepted, etc

    資本公積包括股本溢價、法定財產重估增值、接受捐贈的資產價值等。
  15. Capital accumulation fund account discuss

    資本公積核算的探討
  16. Additional paid - in capital

    資本公積
  17. Other capital reserve

    其他資本公積
  18. Paid - in capital

    資本公積
  19. After - tax gain on disposal of fixed assets transferred to additional paid - in capital

    凡處分固定資產之溢價收入，于減除應納所得稅后之餘額轉列資本公積者皆屬之。
  20. Cannot such. gift should undertake cost accounting likewise. when the donation of the unit outside getting, the capital that raises your unit is common indigestion

    不能這樣。贈品同樣要進行成本核算。得到外單位的捐贈時，增加你單位的資本公積。
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