中文：

盈余公积是企业按照规定从净利润中提取的各种积累资金，用于弥补亏损、扩大生产经营或转为增加资本。盈余公积是一种储备资金，其主要作用是保证企业的可持续发展和经营稳定性。

根据其用途，盈余公积可以分为两类：一类是法定盈余公积，其金额为净利润的一定比例，用于弥补亏损和扩大生产经营；另一类是任意盈余公积，其金额由企业自行确定，用于增加资本或转为他用。

盈余公积的作用主要有以下几点：首先，它可以提高企业的抵御风险能力，因为企业可以利用盈余公积来弥补亏损，减轻经营压力；其次，它可以增强企业的偿债能力，因为企业可以利用盈余公积来偿还债务；最后，它可以提高企业的竞争力，因为企业可以利用盈余公积来扩大生产经营、增加资本，提高市场占有率。

英文：

Surplus reserves refer to various accumulated funds that enterprises extract from net profits in accordance with regulations, used to offset losses, expand production and business operations, or convert into additional capital. Surplus reserves are a kind of reserve funds that mainly ensure the sustainable development and operational stability of enterprises.

Surplus reserves can be divided into two categories based on their usage: one is statutory surplus reserves, which have a certain proportion of net profits and are used to offset losses and expand production and business operations; the other is optional surplus reserves, the amount of which is determined by the enterprise itself, used to increase capital or convert it into other uses.

The main functions of surplus reserves are as follows: firstly, it can improve the risk resistance of enterprises because enterprises can use surplus reserves to offset losses and reduce operational pressure; secondly, it can enhance the debt repayment ability of enterprises because enterprises can use surplus reserves to repay debts; finally, it can improve the competitiveness of enterprises because enterprises can use surplus reserves to expand production and business operations, increase capital, and increase market share.