盈余公积

企业的内部资本主要来自于企业通过自身积累而形成的未分配利润和盈余公积。

The internal capital primarily comes from the retained earnings and surplus reserves accumulated by its own .

银行以高于基准利率的水平竞标央行的流动性，然后将所获流动性以利率较低的美国国债或盈余公积储藏起来，以防万一。

They bid for central bank liquidity at rates above the base rate , and then hoard it in Treasuries or surplus reserves at lower rates as a precaution .

送股时，将上市公司的留存收益转入股本账户，留存收益包括盈余公积和未分配利润。

The retained earnings of listed companies to equity account , including the surplus reserve and undistributed profit retained earnings .

用盈余公积转增股本、弥补亏损、分派股利的，应说明有关决议。

If share increase by transferring surplus reserve , losses to be covered and dividend distribution , relative resolution shall be stated ;

前项法定盈余公积已达本公司资本总额时，得不受前项规定之限制。

If the legal reserve mentioned in the preceding paragraph has reached the level of the company 's capitalization , the restrictions cited in the preceding paragraph shall no longer apply .

新会计制度与现行的税法在所有者权益方面存在着较大的差异。如在接受资产捐赠、盈余公积转增资本和未分配利润转增资本等几个方面的差异。

There are some disparities between the new accounting system and the current tax law , on the aspect of ownership , such as accepting capital donation and capital form surplus , etc.

交易所用盈余公积弥补亏损时，借记“盈余公积”科目，贷记“利润分配&盈余公积补亏”科目。

When the exchanges uses the surplus reserve to make up losses , it should debit the title of " surplus reserve " and credit the title of " distribution of benefits & surplus reserve making up losses " .

按企业会计制度规定，资本公积可转增资本，盈余公积也可转增资本，利润分配还可以发放股票股利，这三者既有一致的地方，又有区别。

According to the enterprise system , capital surplus can be turned to increase capital , reserve surplus also can be turned to increase capital , and profits distribution can distribute stock dividends . These three patterns have similarity and difference .