Capital reserve Capital surplus Additional Paid-In Capital contributed surplus
After - tax gain on disposal of fixed assets transferred to additional paid - in capital.
凡处分固定资产之溢价收入,于减除应纳所得税后之馀额转列资本公积者皆属之。
—— 给力词典精选Does the due rotate capital surplus excuse me, other needing to pay business income tax?
请问其他应付款转资本公积要缴纳企业所得税 吗 ?
—— 给力词典精选If the capital reserve is insufficient to dilute, the retained earnings shall be adjusted.
资本公积不足冲减的, 调整留存收益。
—— 给力词典精选