财务报表中,“提取盈余公积”中的“提取”应该怎样翻译?

财务报表中,“提取盈余公积”中的“提取”应该怎样翻译?

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在会计领域,表示“提取”可以使用以下词汇:

 

1. Allocate

例句:

原文:

公司的法定公积金不足以弥补以前年度亏损的,在依照前款规定提取法定公积金之前,应当先用当年利润弥补亏损。

(《中华人民共和国公司法》第二百一十条第二款)

译文:

If a company’s statutory common reserve is insufficient to make up its losses of the previous years, such losses shall be made up from the profit for the current year prior to making allocations to the statutory common reserve pursuant to the preceding paragraph.

 

2. Appropriate

按中华人民共和国(「中国」,就本报告而言,不包括香港、澳门及台湾)之规则及法规之规定,本公司于中国成立之附属公司须提取其税后溢利(经对销往年亏损后)之10%作为一般储备金,直至储备金结余达至其注册股本之50%为止,其后,可自愿作出进一步拨款并经由各公司之董事会厘定。

As stipulated by the rules and regulations in the People’s Republic of China (the “PRC”, for the purpose of this report does not include Hong Kong, Macau and Taiwan), the subsidiaries of the Company established in the PRC are required to appropriate 10% of their after-tax profit (after offsetting prior years’ losses) to a general reserve fund until the balance of the fund reaches 50% of their registered capital thereafter any further appropriation is optional and is determinable by the companies’ boards of directors.

(来源:https://www.gdc-world.com/sites/default/files/reports/annual2009)

 

3. Draw

例句:

原文:

公司从税后利润中提取法定公积金后,经股东会决议,还可以从税后利润中提取任意公积金。

(《中华人民共和国公司法》第二百一十条第三款)

译文:

After the company has drawn the statutory common reserve from the after-tax profits, it may, upon a resolution made by the shareholders’ meeting, draw the discretionary common reserve from the after-tax profits.

 

4. Transfer

例句:

本集团需提取中国法定账目之税后利润的10%往法定盈余公积金。当法定盈余公积金已达注册资本的50%时,可以不再提取。该公积金可用于弥补亏损或增加股本。除了为弥补亏损外,在使用法定公积金后,余额不应低于注册资本的25%。

The Group is required in each year to transfer 10% of the profit after taxation as reported under the PRC statutory accounts to the statutory surplus reserve until the balance reaches 50% of the registered share capital. This reserve can be used to make up any losses incurred or to increase share capital. Except for the reduction of losses incurred, any other usage should not result in this reserve balance falling below 25% of the registered capital.

(来源:https://www1.hkexnews.hk/listedco/listconews/sehk/2001/0417/719/f111.pdf)

 

5. Set aside

公司分配当年税后利润时,应当提取利润的百分之十列入公司法定公积金。公司法定公积金累计额为公司注册资本的百分之五十以上的,可以不再提取。

(《中华人民共和国公司法》第二百一十条第一款)

译文:

When distributing its after-tax profits for a given year, the company shall set aside 10% of profits to its statutory surplus reserve. The company may no longer do so if the aggregate amount of such reserve exceeds 50% of its registered capital.

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