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.
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.
它是由资本溢价、股本溢价、接受捐赠、资产评估增值、外币折算差额等原因形成的。
It is formed due to several reasons capital stock premium, present acceptance assets assessment appreciation and foreign currency converting difference, and so on.
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