Now Chinese cartoon industry are facing big questions in five aspects: conception, system, capital, copyright and talent.
中国动画产业目前面临的五大问题主要是：观念、体制、资金、版权和人才。
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.
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.
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。
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