Invested capital, capitalreserve, surplus reserve and undistributed profit shall be shown by items in accounting statement.
投入资本,资本公积金、余公积金和未分配利润的各个项目,应当在会计报表中分列列示。
2
According to the enterprise system, capitalsurplus can be turned to increase capital, reservesurplus also can be turned to increase capital, and profits distribution can distribute stock dividends.
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 CapitalSurplus".