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提取法定公积金

English translation: statutory capital reserve


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10:51 Jul 1, 2008
Chinese to English translations [PRO]
Bus/Financial - Accounting
Chinese term or phrase: 提取法定公积金
利润分配顺序
- 弥补以前年度亏损
- 提取法定公积金
- 提取法定公益金
- 按投资比例分配股东利润
Denyce Seow
Singapore
Local time: 19:17
English translation:statutory capital reserve
Explanation:
公积金也称为储备金或附加资本,一般有两部分组成:资本公积金和法定盈余公积金。前者为股票溢价发行所得的溢价部分,后者则是依法必须从营业利润中提取的公积金,但不管怎么说,都是一种资本公积,只不过前者不是法定的,后者是法定的。公积金的主要用途为弥补亏损和扩大投资。此处表中,“提取”一词可不必译出,在需要译出的上下文中,可用“set aside”等等,如“set 10% of earnings aside for reserve”。其实,从财会的角度来看,国内的“公积金”多数情况下有点象西方的“retained earnings”,当然,西方政府机构和公司也使用“capital reserve”这一术语,以体现出其与普通的“retained earnings”不完全相同。

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Note added at 16 hrs (2008-07-02 02:54:32 GMT)
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另外,除法定公积外,还有所谓的“任意公积”,即不是法律强制规定提取的,而是企业根据自身情况,决定在法定公积之外多提取的公积。

--------------------------------------------------
Note added at 19 hrs (2008-07-02 06:31:49 GMT)
--------------------------------------------------

所谓"提取储备基金"的“储备基金”,主要是过去对外商投资企业的规定,其性质与“资本公积”基本是一样的,不过其主要作用是弥补亏损。《公司法》实施后,符合“公司”定义的外商投资企业也就不必提取“储备基金”了,而是提取“资本公积金”。如果要译出的话,大概用“reserve funds”还是可以的,就不必再在后面加一个“reserves”了。凡正这些都是具有“中国特色”的东西,稍微换个词儿,只要别太离谱,有那个意思就行了。
Selected response from:

orientalhorizon
Local time: 19:17
Grading comment
Thanks for the explanation.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1statutory capital reserve
orientalhorizon
5statutory reserveYangzi
4withhold statutory provident funds
sheng xiaohuan
3Withdrawal Legal accumulation Fund
jackylee


  

Answers


1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
withhold statutory provident funds


Explanation:
http://zhidao.baidu.com/question/54531017.html

sheng xiaohuan
Local time: 19:17
Works in field
Native speaker of: Native in ChineseChinese
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1 hr   confidence: Answerer confidence 5/5
statutory reserve


Explanation:
FYI:

(withold) statutory resreve, no verb here.

Yangzi
Local time: 19:17
Native speaker of: Native in ChineseChinese
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2 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
Withdrawal Legal accumulation Fund


Explanation:
FYI

jackylee
Local time: 19:17
Native speaker of: Native in ChineseChinese
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15 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
statutory capital reserve


Language variant: mandatory capital reserve

Explanation:
公积金也称为储备金或附加资本,一般有两部分组成:资本公积金和法定盈余公积金。前者为股票溢价发行所得的溢价部分,后者则是依法必须从营业利润中提取的公积金,但不管怎么说,都是一种资本公积,只不过前者不是法定的,后者是法定的。公积金的主要用途为弥补亏损和扩大投资。此处表中,“提取”一词可不必译出,在需要译出的上下文中,可用“set aside”等等,如“set 10% of earnings aside for reserve”。其实,从财会的角度来看,国内的“公积金”多数情况下有点象西方的“retained earnings”,当然,西方政府机构和公司也使用“capital reserve”这一术语,以体现出其与普通的“retained earnings”不完全相同。

--------------------------------------------------
Note added at 16 hrs (2008-07-02 02:54:32 GMT)
--------------------------------------------------

另外,除法定公积外,还有所谓的“任意公积”,即不是法律强制规定提取的,而是企业根据自身情况,决定在法定公积之外多提取的公积。

--------------------------------------------------
Note added at 19 hrs (2008-07-02 06:31:49 GMT)
--------------------------------------------------

所谓"提取储备基金"的“储备基金”,主要是过去对外商投资企业的规定,其性质与“资本公积”基本是一样的,不过其主要作用是弥补亏损。《公司法》实施后,符合“公司”定义的外商投资企业也就不必提取“储备基金”了,而是提取“资本公积金”。如果要译出的话,大概用“reserve funds”还是可以的,就不必再在后面加一个“reserves”了。凡正这些都是具有“中国特色”的东西,稍微换个词儿,只要别太离谱,有那个意思就行了。

orientalhorizon
Local time: 19:17
Specializes in field
Native speaker of: Native in ChineseChinese
PRO pts in category: 5
Grading comment
Thanks for the explanation.
Notes to answerer
Asker: But later on I have "提取储备基金". What do I do then? "Reserve fund reserves"? Sounds funny.


Peer comments on this answer (and responses from the answerer)
agree  ukheidi
6 hrs
  -> Thank you very much!
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