票面 金额发行股票所得溢价款列入公司资本公积金。
Some states allow corporations to issue stock without designating a par or stated value.
第四十条资本公积金包括股本溢价、定财产重估增值、受损赠的资产价值等。
Article40 capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc.
投入资本，资本公积金、余公积金和未分配利润的各个项目，应当在会计报表中分列列示。
Invested capital, capital reserve, surplus reserve and undistributed profit shall be shown by items in accounting statement.
以股本溢价计入的资本公积金、未分配利润（税后）转增注册资本的，须提交会计师事务所出具的验资报告。
Premium charged equity to fund the capital, undistributed profits (after tax) Zhuanzeng registered capital, accounting firms are required to submit the report issued capital.
从理论上讲它不能用于弥补亏损，但实际上资本公积金补亏又不违法。这就发生很多企业在处理资本公积金补亏方面问题。
Theoretically speaking, it shouldn't be used to cover deficit. but it doesn' t break the law to cover the deficit with the accumulation fund.
法定公积金转增资本后留存企业的部分，以不少于转增前注册资本的25%为限。
The part retained in the enterprise out of the legal accumulation funds after converting into increased capital shall not be less than 25% of the registered capital before the conversion.
所提公积金和公益金的用途是弥补亏损和转增公司资本以及公司职工集体福利。
The use is to make upping loss and to increase the capital and to use for the welfare of officers and workers.
保险资金包括自有资金和外来资金两部分，具体包括资本金、公积金、保证金、各类准备金及其他资金等。
The insurance fund includes internal capital and external capital, which are registration capital, accumulation fund, security, reserve and other fund.
法定公积金转为资本时，所留存的该项公积金不得少于转增前公司注册资本的百分之二十五。
The common reserve fund of a company is used to make up its losses, expand its production and operations or for conversion into additional capital of the company.
实有资本金加公积金是保险公司的自有财产，也是保险公司对其债务承担财产责任的保证。
Solid capital gold adds accumulation fund is insurance company to have property oneself, also be the assurance that insurance company assumes belongings responsibility to its debt.
法定公积金转为资本时，所留存的该项公积金不得少于转增前公司注册资本的百分之二十五。
When the statutory common reserve is changed to capital, the remainder of the common reserve shall not be less than25% of the registered capital prior to the increase.
法定公积金转为资本时，所留存的该项公积金不得少于转增前公司注册资本的百分之二十五。
When the statutory common reserve is changed to capital, the remainder of the common reserve shall not be less than25% of the registered capital prior to the increase.
应用推荐