盈余公积金是指公司盈余中提取的公积金。盈余公积金又可分为法定盈余公积金和任意盈余公积金两种。《公司法》规定，法定盈余公积金按公司税后利润(减弥补亏损)的10%提取，当盈余公积金累计已达注册资本的50%以上时可不再提取;任意盈余公积金依照公司章程的规定或股东会的决议提取和使用。 盈余公积金主要用来弥补企业以前年度亏损和转增资本。
... 保险公积金 insurance reserve fund 盈余公积金 surplus accumulation fund 公积金本票 CPF Cashier's Order ...
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任意盈余公积金 other surplus reserve ; Discretionary surplus reserve
法定盈余公积金 Statutory surplus reserve ; legal earned surplus reserve
提取法定盈余公积金 Extract for statutory surplus reserve
盈余公积-储备基金 Surplus reserve - reserve fund
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ; Surplus reserve - statutory welfare
盈余公积金应当按实际提取数记帐。
Surplus reserve shall be accounted for at the amount actually set up.
任意盈余公积金经批准后可用于弥补以前年度亏损或增加股本。
The Company may convert its Discretionary Surplus Reserves to make good previous years' losses or to increase the capital of the Company.
本公司任意盈余公积金的提取额由董事会提议，经股东大会批准。
The Discretionary Surplus Reserves is approved by a resolution of shareholders' general meeting after BOD's proposal.
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