提取盈余公积项目作为合并利润分配表中的1个重要项目，它的多少对可供母公司股东分配的利润影响很大。
Extraction reserve project as a merger of profit distribution of an important project, the number of shareholders of the parent company for the distribution of profit was very influential.
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.
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.
同时，日本银行即将为各银行支付盈余公积(surplus reserves)利息——实际是为了赶在利率再次降至零点之前启动量化宽松政策。
Meanwhile, the bank of Japan will start paying interest on Banks' surplus reserves-in effect, allowing quantitative easing to begin before interest rates are again at zero.
同时，日本银行即将为各银行支付盈余公积(surplus reserves)利息——实际是为了赶在利率再次降至零点之前启动量化宽松政策。
Meanwhile, the bank of Japan will start paying interest on Banks' surplus reserves-in effect, allowing quantitative easing to begin before interest rates are again at zero.
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