| 1. | Other capital reserve
其他资本公积 |
| 2. | 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 |
| 3. | 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 |
| 4. | 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。 |
| 5. | 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。 |
| 6. | 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。 |
| 7. | 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。 |
| 8. | 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。 |
| 9. | 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。 |
| 10. | 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。 |
