Surplus reserve shall be accounted for at the amount actually set up.

盈余公积金应当按实际提取数记帐。

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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。

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On your second question, China never intends to seek for a trade surplus nor the increase of foreign exchange reserve.

关于第二个问题，中方从来不刻意追求贸易顺差，也不刻意追求外汇储备的增长。

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When banks become members of the Federal Reserve System, which is mandatory for national banks and voluntary for state banks, they have to purchase stock in their local Federal Reserve Bank equal to six percent of their own capital and surplus.

FORBES: Fed Bashers Stretch To Criticize Record Profit Paid To Treasury

Surplus countries have little choice but to place most of their spare funds in the reserve currency since it is used to settle trade and has the most liquid bond market.

ECONOMIST: The dollar as a reserve currency: Handle with care | The

Even Alan Greenspan, the cautious chairman of the Federal Reserve, had started to fret about what the government would do with all the surplus revenues filling its coffers.

ECONOMIST: The budget: A big black hole | The