公积,企业向投资者分配利润后,剩余部分可以按规定提取盈余。
维护公众对银行的信心二银行资本的构成1 股权资本(equity capital)普通股累积优先股优先股非累积优先股2 资本公积(surplus)股本溢价资产重估增值捐赠3留存收益(retained earnings)盈余公积未分配利润4 资本债券(capital notes and debentures)5损失准备金...
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... reservation of title 保留权力 reserves 公积 revenue and capital expenditure 收入性和资本性支出 ...
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住房公积金 the housing provident fund ; housing fund ; housing accumulation funds
公积金 Provident fund ; [会计] public accumulation funds
资本公积 Capital reserve ; Capital surplus ; additional paid-in capital
盈余公积 Surplus reserve - reserve fund ; earned surplus ; Surplus from Profits
强制性公积金 Mandatory Provident Fund ; Mandatory Provident Fund Schemes ; MPF
法定盈余公积 legal reserve ; Statutory surplus reserve
城镇住房公积金 urban housing provident fund
公积金局 EPF ; CPF Board ; KWSP ; Employees Provident Fund
在资产负债表上,所有者权益应当按照实收资本(或者股本)、资本公积、盈余公积、未分配利润等项目分项列示。
Owner's equity shall be itemized in the balance sheet under the titles such as the paid in investment (or in stock), paid in surplus, surplus from profit and undistributed profit.
指依公司法或其他相关法令规定,自盈馀中指拨之公积。
Retained earnings appropriated according to Company Law or related regulations.
资本公积是由所有者共同享有的资金,属于所有者权益的范畴。
Accumulation fund is Shared by all its owners, belonging to the category of owners' rights and interests.
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