| 1. | Undistributed profits undivided profits
未分配利润新译湾翻译 |
| 2. | Tax on undistributed profit
未分配利润税 |
| 3. | Undistributed profit refers to the profit reserved for future distri ? bution or not distributed yet
未分配利润是企业留于以后年度分配的利润或待分配利润。 |
| 4. | Article 42 undistributed profit refers to the profit reserved for future distribution or to be distributed
第四十二条未分配利润是企业留于以后年度分配的利润或待分配利润。 |
| 5. | Article 43 invested capital , capital reserve , surplus reserve and undistributed profit shall be itemized and shown in financial statements
第四十三条投入资本、资本公积金、盈余公积金和未分配利润的各个项目，应当在会计报表中分项列示。 |
| 6. | In reserve fund , public welfare fund and undistributed profit in the joint stock enterprise , the corresponding portion held by the state or state - owned enterprise to its investment
（二）股份制企业的公积金、公益金和未分配利润中，国家或者国有企业按照投资比例所占有的相应份额。 |
| 7. | Foreign exchange insurance funds in these measures refer to the aggregate capital , common reserve , undistributed profit , reserves and guarantee deposits received by an insurance company that are denominated in foreign exchange
本办法所称保险外汇资金是指保险公司以外币计价的资本金、公积金、未分配利润、各项准备金和存入保证金的总和。 |
| 8. | Article 38 owners ' equity refers to the ownership of the investors with respect to the net assets of an enterprise , including capital invested in by investors , capital reserve , surplus reserve , and undistributed profit , etc
第三十八条所有者权益是企业投资人对企业净资产的所有权，包括企业投资人对企业的投入资本以及形成的资本公积金、盈余公积金和未分配利润等。 |
| 9. | Owners ' equity refers to the interest of the investors remaining in the net assets of an enterprise , including capital of the enter ? prise invested in by investors , capital reserve , surplus reserve , and undistributed profit retained in the enterprise etc
所有者权益是企业投资人对企业净资产的所有权，包括企业投资人对企业投入的资本以及形成的资本公积金、盈余公积金和未分配利润等。 |
| 10. | Increased capital fund that is invested by the state - owned enterprise by way of transfer of profit after tax in accordance with state regulations , and the surplus from accumulated fund , public welfare fund and undistributed profit that are drawn from the profit after tax .
（二）国有企业在税后利润中按照国家规定划转而增加的资本金，从税后利润中提取的盈余公积金、公益金、未分配利润等。 |
