undistributed surplus 中文意思是什麼
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Article 18 if the amount in surplus after the deduction of enterprise ' s undistributed profits, various funds and liquidation expenses from the net amount of assets or the remaining property of a foreign investment enterprise that is under liquidation exceeds the actual amount of contributed capital, the portion in excess shall be the liquidation income on which the income tax shall be charged in accordance with the provisions of this law
第十八條外商投資企業進行清算時，其資產凈額或者剩餘財產減除企業未分配利潤、各項基金和清算費用后的余額，超過實繳資本的部分為清算所得，應當依照本法規定繳納所得稅。 -
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。 -
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。
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