【中文版】

盈余公积是指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、扩大生产经营或者转为增加资本。它是一种储备资金，主要目的是为了保障公司的持续发展和降低经营风险。

盈余公积分为两种：法定盈余公积和任意盈余公积。法定盈余公积是按照公司法规定必须提取的，其比例为税后利润的10%；任意盈余公积则是根据公司章程或者股东大会决议提取的，其比例和用途不受限制。

盈余公积的作用主要有三个：一是弥补公司亏损，当公司出现亏损时，可以使用盈余公积来弥补；二是扩大生产经营，公司可以将盈余公积用于扩大生产经营，提高公司的竞争力；三是转为增加资本，当公司需要增加资本时，可以将盈余公积转为股本或者资本公积。

总的来说，盈余公积是一种储备资金，主要用于保障公司的持续发展和降低经营风险。同时，它也是公司财务状况的重要指标之一，可以帮助投资者更好地了解公司的财务状况和经营成果。

【英文版】

Surplus reserve is a kind of accumulated funds that companies extract from net profits according to regulations, used to make up for losses, expand production and business operations, or increase capital. It is a kind of reserve fund, mainly to ensure the sustainable development of the company and reduce business risks.

Surplus reserve is divided into two categories: statutory surplus reserve and arbitrary surplus reserve. The statutory surplus reserve is required by the Company Law to be extracted, with a ratio of 10% of taxable profits; the arbitrary surplus reserve is extracted according to the company's articles of association or the decision of the shareholders' meeting, and its ratio and use are not restricted.

The main functions of surplus reserve are three: first, to make up for company losses, when the company experiences losses, it can use surplus reserve to make up; second, to expand production and business operations, companies can use surplus reserve to expand production and business operations, improve the company's competitiveness; third, to increase capital, when the company needs to increase capital, it can convert surplus reserve into share capital or capital reserve.

Overall, surplus reserve is a kind of reserve fund mainly used to ensure the sustainable development of the company and reduce business risks. At the same time, it is also one of the important indicators of the company's financial status, which can help investors better understand the company's financial status and operating results.