资本公积

若用资本公积转增股本，应说明其履行的法律程序及有关决议。

In the event of increase of capital stock by capital reserves , the legal procedure implemented and relative resolution shall be stated ;

前项所称自有资金系指：社员股金、留置股金、资本公积、公积金、特别公积，未分配盈余及本期损益。

The ownership capital of the credit union as mentioned in the previous shall be included shares , dormant account , capital reserves , reserves , special reserves , undistributed net income and net income for the year .

独立账户；资本公积核算的探讨

2 , favorable macroeconomic conditions ; Capital accumulation fund account discuss

从资本公积沿革透析会计准则的理念缺陷

To Analyze the Disadvantage of Accounting Standard by Capital Surplus

资本公积会计：沿革、问题与对策

Capital Reserve Accounting : Evolution ? Question and Countermeasure

从资本公积明细科目的变迁看我国会计的特色

Identifying the Characteristics of Chinese Accounting from the Change in Detailed Account of Capital Reserve

企业资本公积用途分析

Analysis for Capital Accumulation Application

资本公积核算的探讨应收账款和预收账款的核算及项目填报

Capital accumulation fund account discuss

权利的相对性资本公积是由所有者共同享有的资金，属于所有者权益的范畴。

Accumulation fund is shared by all its owners , belonging to the category of owners ' rights and interests .

我国对资本公积的会计处理进行了多次改革，但仍存在诸多问题。

There are lots of problems in accounting treatment of capital reserve , although it has been changed for several times .

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。

It is regulated that capital accumulation is only used for capital addition and it is illegitimate to use it to compensate deficit .

资本公积不得补亏是2005年《公司法》对资本公积规则的重大变更，与此次《公司法》修改放松资本管制的基调颇不和。

The Company Law 2005 makes a big change in the legal rules on capital reserve by prohibiting companies to write off their loss with capital reserve .

虽然2000年12月29日颁布的《企业会计制度》对资本公积的核算较之以往时期更加规范，但仍存在若干值得探讨的问题。

Though Enterprise Accountant system was issued by 29th December . 2000 is more standardized than ever before in accounting , there is still several problems to be discussed .

在发生接受捐赠实物资产业务和资产评估增值业务时，应按捐赠实物资产价值和资产评估增值款扣款未来应交的所得税，暂计资本公积准备项目。

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 .

实证结果证明：公允价值变动损益与企业长期借款显著正相关；计入资本公积的公允价值变动与企业短期借款正相关。

Empirical results show that : the correlation between changes in fair value and long-term loans was significant positive ; change in fair value included in capital reserve and short-term loans are related .

通过引入全面收益概念，编制全面收益表能很好地改善我国资本公积项目的核算和相关信息的披露。

In essence , capital reserve is gain . In order to improve accounting treatment of capital reserve and related information disclosure , we should introduce the concept of compensable income and offer compensable income statement .

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。

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 . These three patterns have similarity and difference .

计量属性重新引入了公允价值，代替了旧准则中的账面价值；债务重组收益计入营业外收入确认为收入要素，而不再计入资本公积。

Measurement attributes reintroduced to the " fair value ", instead of the " old maxim book value "; Debt restructuring gains recorded in " non-operating income " recognized as income elements , and no longer included in the " capital reserve " .

公允价值强调资产、负债的市场价值，对于企业资产、负债的公允价值变动将计入损益表或者直接计入所有者权益（资本公积），这就对于企业会计信息的生成产生重要影响。

Fair value measurement pays more emphasis on reflecting market value of assets and liabilities , the changes in fair value will be credited to the income statement or equity ( capital reserve ) . It has an important impact on the accounting information system .

于是，我国在2001年对债务重组准则进行了修订，取消公允价值计量，以账面价值作为资产核算的计量基础，并不再确认重组收益，而是将重组收益计入资本公积。

Then , in 2001 debt restructuring standard was revised to abolish fair value , and used book value as the measurement basis of assets accounting and no restructure gain was realized . Debt restructuring income gains and losses was included in capital surplus in the revised vision .

运用人工神经网络测量智力资本企业资本公积用途分析

The Application of ANN to Intellectual Capital Measurement & Link Intellectual Capital to Business Strategy Analysis for Capital Accumulation Application

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。

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 .