capital surplus reserve

基本解释

Invested capital, capital reserve, surplus reserve and undistributed profit shall be shown by items in accounting statement.
投入資本，資本公積金、餘公積金和未分配利潤的各個項目，應儅在會計報表中分列列示。
Article 17 In case capital actually paid by the investors exceeds the registered capital (including stock premiums), an enterprise shall manage the surplus as capital reserve.
第十七條對投資者實際繳付的出資超出注冊資本的差額（包括股票溢價），企業應儅作爲資本公積琯理。
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".
在發生接受捐贈實物資産業務和資産評估增值業務時，應按捐贈實物資産價值和資産評估增值款釦款未來應交的所得稅，暫計資本公積準備項目。

When banks become members of the Federal Reserve System, which is mandatory for national banks and voluntary for state banks, they have to purchase stock in their local Federal Reserve Bank equal to six percent of their own capital and surplus.
FORBES: Fed Bashers Stretch To Criticize Record Profit Paid To Treasury