资本公积金转增股是指上市公司用以前年度留存利润,包括资本公积金和盈余公积金分配给股东的股份。
【提要】 【相关导读】公积金转增(Fund into):送股和公积金转增都是针对上市公司来说的,只是财务处理的问题,无论上市公司送股或者转增股本,只要不派发现金,上市公司只会...
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法定公积金转增资本后留存企业的部分,以不少于转增前注册资本的25%为限。
The part retained in the enterprise out of the legal accumulation funds after converting into increased capital shall not be less than 25% of the registered capital before the conversion.
以股本溢价计入的资本公积金、未分配利润(税后)转增注册资本的,须提交会计师事务所出具的验资报告。
Premium charged equity to fund the capital, undistributed profits (after tax) Zhuanzeng registered capital, accounting firms are required to submit the report issued capital.
所提公积金和公益金的用途是弥补亏损和转增公司资本以及公司职工集体福利。
The use is to make upping loss and to increase the capital and to use for the welfare of officers and workers.
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