摩根大通推动由基金赞助商及其母公司提供的基金资本公积。
JPMorgan Chase is pushing capital reserves provided by the funds' sponsor or its parent.
按照增值税额与货物价值的合计数，贷记“资本公积”科目。
According to the value-added tax and the total value of goods and credited "capital reserve" subjects.
资本公积是由所有者共同享有的资金，属于所有者权益的范畴。
Accumulation fund is Shared by all its owners, belonging to the category of owners' rights and interests.
资本公积包括股本溢价、定财产重估增值、受捐赠的资产价值等。
Capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc.
所以一个持有希腊债券的银行应该在希腊债券贬值时立即减记资本公积。
So a bank holding Greek debt would immediately take a hit to its reserves if the market price went down.
资本公积只能按照规定用于转增资本，用资本公积弥补亏损的做法是不合理的。
It is regulated that capital accumulation is only used for capital addition and it is illegitimate to use it to compensate deficit.
收买股份之总金额，不得逾保留盈馀加发行股份溢价及已实现之资本公积之金额。
The total amount of the shares bought back shall not be more than the amount of retained earnings plus premium on capital stock plus realized capital reserve.
但现金流量套期产生的差额则在年末时暂记在资本公积里，如此则不会影响利润。
To the contrary, the difference arising from a designated a cash-flow hedge will be carried on and included in the equity.
其次，债务重组收益不再计入“资本公积”，而是确认为收入要素，计入“营业外收入”账户。
"Second, the debt restructuring income no longer included in" capital surplus ", but recognized as income factor, included in "operating income" account."
第十七条对投资者实际缴付的出资超出注册资本的差额(包括股票溢价)，企业应当作为资本公积管理。
Article 17 in case capital actually paid by the investors exceeds the registered capital (including stock premiums), an enterprise shall manage the surplus as capital reserve.
在资产负债表上，所有者权益应当按照实收资本(或者股本)、资本公积、盈余公积、未分配利润等项目分项列示。
Owner's equity shall be itemized in the balance sheet under the titles such as the paid in investment (or in stock), paid in surplus, surplus from profit and undistributed profit.
资本公积不得补亏是2005年《公司法》对资本公积规则的重大变更，与此次《公司法》修改放松资本管制的基调颇不和。
The Company Law 2005 makes a big change in the legal rules on capital reserve by prohibiting companies to write off their loss with capital reserve.
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.
在发生接受捐赠实物资产业务和资产评估增值业务时，应按捐赠实物资产价值和资产评估增值款扣款未来应交的所得税，暂计资本公积准备项目。
Transactions of physical contribution and asset revaluation gains should be recorded at the actual value with deductions for future income tax, also as "Reserve Funds of Capital Surplus".
第一项特别盈馀公积，除填补公司亏损或报经本会核定拨充资本外，不得使用之。
The special reserve as referred to in the first Paragraph shall not be used unless it is used to cover company losses or used as capitalization with the approval of the Commission.
第一项特别盈馀公积，除填补公司亏损或报经本会核定拨充资本外，不得使用之。
The special reserve as referred to in the first Paragraph shall not be used unless it is used to cover company losses or used as capitalization with the approval of the Commission.
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