Identifying the characteristics of chinese accounting from the change in detailed account of capital reserve 明细科目的变迁看我国会计的特色
Thinking on establishing financial capital reserving commercial bank ' s evaluation inspiring system 建立财政性资金存放商业银行评价激励机制的构想
The premium resulting from issuance of shares at a price above par value shall be allocated to the company ' s capital reserve fund 以超过票面金额发行股票所得溢价款列入公司资本公积金。
Invested capital , capital reserve , surplus reserve and undis ? tributed profit shall be shown by items in accounting statement 投入资本,资本公积金、盈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。
Capital reserve includes premium on capital stock , legal incre ? ment of property value through revaluation and value of donated assets accepted , etc 资本公积包括股本溢价、法定财产重估增值、接受捐赠的资产价值等。
Article 40 capital reserve includes premium on capital stock , legal increment of property value through revaluation and value of donated assets accepted , etc 第四十条资本公积金包括股本溢价、法定财产重估增值、接受损赠的资产价值等。
Article 43 invested capital , capital reserve , surplus reserve and undistributed profit shall be itemized and shown in financial statements 第四十三条投入资本、资本公积金、盈余公积金和未分配利润的各个项目,应当在会计报表中分项列示。
Article 38 owners ' equity refers to the ownership of the investors with respect to the net assets of an enterprise , including capital invested in by investors , capital reserve , surplus reserve , and undistributed profit , etc 第三十八条所有者权益是企业投资人对企业净资产的所有权,包括企业投资人对企业的投入资本以及形成的资本公积金、盈余公积金和未分配利润等。
Owners ' equity refers to the interest of the investors remaining in the net assets of an enterprise , including capital of the enter ? prise invested in by investors , capital reserve , surplus reserve , and undistributed profit retained in the enterprise etc 所有者权益是企业投资人对企业净资产的所有权,包括企业投资人对企业投入的资本以及形成的资本公积金、盈余公积金和未分配利润等。