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英语翻译capital surplus may be defined as an excess of contribut

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英语翻译
capital surplus may be defined as an excess of contributed capital over legal capital the term legal capital applies to all capital which the law requires a corporation to retain intact for the benefit of creditors,it is synonymous by the layman with no par value stock.american courts have developed many theories,among them the trust fund the fraud and the holding rule that the legal capital of a corporation may not be reduced except through formal amendment of the corporate charter or as a result of operating losses in excess of accumulated surplus .in the eyes of the law ant net worth in excess of legal capital in surplus ,and in the absence of statutory provisions to the contrary ,may be used by the board of directors for any desired purpose.
By contributed capital is meant all capital contributed to ,or invested in a corporation by its stockholds ,past or present ,and retained by the corporation.From the viewpoint of the accountant,the entire net worth of a corporation consists of two elements; contributed capital ,and earned capital of surplus.
资本公积可以被定义为过剩资本的贡献超过法定资本的长期资本法律适用于所有资金,法律要求公司保留完好的债权人的利益,它就是由外行,没有票面价值的股票.美国法院已经开发了许多理论,其中包括该信托基金的欺诈和控股规则,法定资本的公司可能不会减少,除非通过正式修改公司章程或由于经营损失超过累积盈余.眼中的法律蚂蚁净值超过法定资本过剩,如果没有法定的规定,相反,可能被董事的任何预期目的.
通过资本的贡献是指所有的资本贡献,或投资于一家公司在其stockholds ,过去或现在,并保留了公司.从观点的会计师,整个净资产的公司包括两个组成部分;资本的贡献,并赢得了资本的过剩.