1) Capital surplus-others
资本公积-其他
2) Other capital reserve
其他资本公积
3) Other Capital
其他资本
4) capital accumulation
资本公积
1.
It is regulated that capital accumulation is only used for capital addition and it is illegitimate to use it to compensate deficit.
资本公积只能按照规定用于转增资本,用资本公积弥补亏损的做法是不合理的。
5) capital surplus
资本公积
1.
Accountancy disposal about enterprises taking donations of non-monetary assets approximately goes through four stages of which the primary characteristic of former three stages is that accounting treatment changes around capital surplus with payable income tax.
企业接受非现金资产捐赠的会计处理大致经历了四个阶段,前三个阶段的主要特点是以资本公积和应交所得税为主线,对会计处理进行变化;而新会计准则改变了作为资本公积处理的做法,还原捐赠的"利得"本质,体现了重要性原则、实质重于形式原则和全面收益观点,实现了与国际惯例趋同。
2.
According to the enterprise system, capital surplus can be turned to increase capital, reserve surplus also can be turned to increase capital, and profits distribution can distribute stock dividends.
按企业会计制度规定 ,资本公积可转增资本 ,盈余公积也可转增资本 ,利润分配还可以发放股票股利 ,这三者既有一致的地方 ,又有区别。
6) capital reserve
资本公积
1.
This article analyses the change in the detailed account of capital reserve under Chinese accounting system, and explains why income could be transformed into capital reserve, It provides a thought that some transactions can enter balance sheet while not entering income statement, which is of a realistic choice.
本文分析了我国会计制度中“资本公积”明细科目的变迁,阐述了从收益到资本公积的逻辑,揭示了绕过利润表进入资产负债表的思路及现实选择,从微观层面解读了我国会计的特色。
补充资料：其他
1.亦作"其佗"。 2.别的。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条