capital surplus reserve

基本解釋

Invested capital, capital reserve, surplus reserve and undistributed profit shall be shown by items in accounting statement.
投入資本，資本公積金、余公積金和未分配利潤的各個(gè)項(xiàng)目，應(yīng)當(dāng)在會(huì)計(jì)報(bào)表中分列列示。
Article 17 In case capital actually paid by the investors exceeds the registered capital (including stock premiums), an enterprise shall manage the surplus as capital reserve.
第十七條對(duì)投資者實(shí)際繳付的出資超出注冊(cè)資本的差額（包括股票溢價(jià)），企業(yè)應(yīng)當(dāng)作為資本公積管理。
Transactions of physical contribution and asset revaluation gains should be recorded at the actual value with deductions for future income tax, also as"Reserve Funds of Capital Surplus".
在發(fā)生接受捐贈(zèng)實(shí)物資產(chǎn)業(yè)務(wù)和資產(chǎn)評(píng)估增值業(yè)務(wù)時(shí)，應(yīng)按捐贈(zèng)實(shí)物資產(chǎn)價(jià)值和資產(chǎn)評(píng)估增值款扣款未來應(yīng)交的所得稅，暫計(jì)資本公積準(zhǔn)備項(xiàng)目。

When banks become members of the Federal Reserve System, which is mandatory for national banks and voluntary for state banks, they have to purchase stock in their local Federal Reserve Bank equal to six percent of their own capital and surplus.
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