法定公积金(legal reserve)是依照法律规定必须提取的。会计上,一般将法定公积金称作法定盈余公积金。在公司分配当年税后利润时,应当提取利润(当年净利润)的10%列入公司法定公积金。公司法定公积金累计额为公司注册资本的50%以上的,可不再提取。
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法定公积金计划 statutory provident fund scheme
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ; Surplus reserve - statutory welfare
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
盈利公积-法定公益金 Surplus reserve - statutory welfare reserve
公司分配当年税后利润时,应当提取利润的百分之十列入公司法定公积金。
When a company distributes the annual after-tax profits , it shall allocate ten percent of its profits to its statutory common reserve fund.
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.
法定公积金转为资本时,所留存的该项公积金不得少于转增前公司注册资本的百分之二十五。
When the statutory common reserve is changed to capital, the remainder of the common reserve shall not be less than25% of the registered capital prior to the increase.
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