Surplus reserves of an enterprise can be used to offset accumulated losses or increase capital.
盈余公积的用途:盈余公积属于企业留存收益,除法律有限制性规定以外,可以用于弥补亏损、转增资本、分派股息红利等。
Article 16 Where an enterprise sells its outstanding held-to-maturity investment within the current accounting year or re-classifies it as the amount of sellable financial asset, and the such amount is considerably large as compared with the amount before such investment is sold or re-classified, the surplus of such investment shall be re-classified as a sellable financial asset which shall not be classified as a held-to-maturity investment within the current accounting year and the following two complete accounting years.
第十六条企业将尚未到期的某项持有至到期投资在本会计年度内出售或重分类为可供出售金融资产的金额,相对于该类投资在出售或重分类前的总额较大时,应当将该类投资的剩余部分重分类为可供出售金融资产,且在本会计年度及以后两个完整的会计年度内不得再将该金融资产划分为持有至到期投资。
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。
Some foreign documents point out that the comprehensive income reflects the articulation of balance sheet and profit statement reveals some by-passing items of balance sheet and tries to reduce the managing space of surplus of an enterprise effectively.
国外相关文献指出,综合收益联结资产负债表与利润表,揭露以往绕过利润表直接进入资产负债表的项目,能有效减小企业盈余管理空间。
With overloading of debt burdens and money-loss of long standing, the Principal and interest of liabilities will continuously undermine the stockholders'equity and gradually use up the reserved profits and capital surplus of an enterprise.
企业债务负担沉重,在长期亏损的情况下,负债本息对企业权益资本的侵蚀便会持续进行,企业预留利润和资本公积将逐渐消耗殆尽。
Awarding in stock rights seems an innovation of modes and is actually redistribution of enterprise ownership, which reflects that human resources are gradually shaking off the pure status of being employed but participate in surplus benefit distribution as enterprise owners.
股权奖励从表面上看是奖励方式的创新,实质上是企业所有权的重新分配,这表明人力资源逐步摆脱纯粹雇佣的地位,而以企业所有者的身份参与对剩余收益的分配。
With the promotion of reform and opening-up, the preliminary setting-up of socialist market economy, the township enterprise rising as " a dark horse ", the small towns develop progressively to bringing up an advance in rural economy and absorb the surplus rural labor force.
随着改革开放的推进,社会主义市场经济的初步建立,乡镇企业异军突起,农村小城镇逐步发展壮大起来,并在促进农村经济社会发展,吸收农村剩余劳动力等方面取得了一定的成绩。
The nature of an enterprise is the creation and distribution of " cooperative surplus ", while the distribution of cooperative surplus is decided by negotiable capability of the element owners.
企业的本质在于合作剩余的创造和分配,而合作剩余索取权配置取决于要素所有者拥有的谈判力的强弱。
The mixed ownership emphasizes that as owners of an enterprise, shareholders, creditors, managers, staffs and the government should share the enterprise surplus.
企业混合所有权强调:股东、债权人、管理者、员工及政府都应该作为企业所有者共同分享企业剩余。