statutory surplus reserve 中文意思是什麼
statutory surplus reserve
解釋
法定盈餘公積-
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。 」 -
Statutory surplus reserve mainland china
法定公積金中國內地
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