盈余公积金

盈余公积金应当按实际提取数记帐。

Surplus reserve shall be accounted for at the amount actually set up .

第四十一条盈余公积金是指按照国家有关规定从利润中提取的公积金。

Article 41 Surplus reserve refers to the reserve fund set up from profit according to relevant State regulations .

第四十三条投入资本、资本公积金、盈余公积金和未分配利润的各个项目，应当在会计报表中分项列示。

Article 43 Invested capital , capital reserve , surplus reserve and undistributed profit shall be itemized and shown in financial statements .

盈余公积金是指按照国家有关规定从利润中提取的公积金，它应当按实际提取数记帐。

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 .

第三十八条所有者权益是企业投资人对企业净资产的所有权，包括企业投资人对企业的投入资本以及形成的资本公积金、盈余公积金和未分配利润等。

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.

树立资产信用的理念，在公司经营过程中，以公司净资产这个变量来考察公司的偿付能力，对公司运营中的盈余公积金、未分配利润等进行动态的分析，以达到保护交易安全的目的。

With the idea of asset credit , corporate law shall examine the reimbursement ability of corporate with the index of net asset and dynamically analyze surplus accumulation fund and undistributed profit and other data in order to achieve the object of business security .