盈余分配帐 surplus appropriation account 剩余资产 surplus asset 取得日公积，取得公积 surplus at date of acquisition，acquired surplus ..
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And it's only now, as we're waking up from that collective bender, that we're starting to see the cognitive surplus as an asset rather than as a crisis.
而只有到了今天，当我们从那场集体狂欢中醒来，我们才开始将认知盈余看作一项资产而不是一场危机。
One of the most important means of listed companies manipulate surplus is to back through the asset impairment.
通过计提和转回资产减值准备是上市公司操纵盈余的重要手段之一。
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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