| 1. | Capital accumulation fund account discuss 资本公积核算的探讨 |
| 2. | Withdrawal other common accumulation fund 提取任意盈余公积 |
| 3. | Withdrawal legal surplus 提取法定盈余公积 |
| 4. | Compulsory surplus reserve 法定盈余公积 |
| 5. | General surplus reserve 任意盈余公积 |
| 6. | Additional paid - in capital 资本公积 |
| 7. | Other capital surplus 其他资本公积 |
| 8. | Other capital reserve 其他资本公积 |
| 9. | Free surplus reserves 任意盈余公积 |
| 10. | Surplus from profits 盈余公积 |