... 资本盈余计算表 statement of capital surplus 资本盈余准备 capital surplus reserve 资本与业主往来帐户 capital and drawing account ...
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Capital surplus - donation reserve 资本公积 ; 接受捐赠非现金资产准备 ; 成本公积
Invested capital, capital reserve, surplus reserve and undistributed profit shall be shown by items in accounting statement.
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。
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。
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".
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。
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