提取盈余公积金：定义、目的与流程

中文版

什么是提取盈余公积金？

盈余公积金是从公司净利润中提取的一部分资金，主要用于弥补公司未来的亏损、扩大生产经营、增加公司资本等。它是公司财务状况的重要指标之一，也是股东权益的一部分。

提取盈余公积金的目的

提取盈余公积金的主要目的是保障公司的稳定发展。一方面，它可以作为公司的“后备资金”，用于应对可能出现的经营风险和亏损。另一方面，盈余公积金也可以用于公司的再投资，扩大生产规模，提高公司的竞争力和盈利能力。

提取盈余公积金的流程

提取盈余公积金的流程通常包括以下几个步骤：首先，公司需要按照法定程序编制财务报告，并经过审计机构的审计。其次，根据公司章程和法律法规的规定，确定提取盈余公积金的比例和上限。最后，经过股东大会的审议和批准，将盈余公积金从净利润中提取并转入专门的账户进行管理。

英文版

What is the Withdrawal of Surplus Reserve?

Surplus reserve is a portion of funds extracted from the company's net profits, primarily used to offset future losses, expand production and operations, and increase the company's capital. It is an essential indicator of a company's financial standing and a component of shareholders' equity.

Purpose of Withdrawing Surplus Reserve

The primary purpose of withdrawing surplus reserve is to ensure the stable development of the company. On one hand, it can serve as the company's "reserve fund" to address potential operational risks and losses. On the other hand, surplus reserve can be used for the company's reinvestment, expanding production scale, and enhancing its competitiveness and profitability.

Process of Withdrawing Surplus Reserve

The process of withdrawing surplus reserve typically involves the following steps: Firstly, the company needs to prepare financial reports according to legal procedures and have them audited by auditing institutions. Secondly, the proportion and upper limit of withdrawing surplus reserve are determined according to the company's articles of association, laws, and regulations. Finally, after review and approval by the general meeting of shareholders, the surplus reserve is extracted from net profits and transferred to a dedicated account for management.