未分配利润

该项目总投资为1600万元，固定资产投资的资金来源为公司前几年的未分配利润，所需的流动资金由银行贷款解决；

The amount of money to be invested in the project will be 16 million RMB . The fund will come from undistributed profits of HW Company .

公司未分配利润征税

Taxed on corporation 's undistributed profits

企业的内部资本主要来自于企业通过自身积累而形成的未分配利润和盈余公积。

The internal capital primarily comes from the retained earnings and surplus reserves accumulated by its own .

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。

Article 42 Undistributed profit refers to the profit reserved for future distribution or to be distributed .

送股时，将上市公司的留存收益转入股本账户，留存收益包括盈余公积和未分配利润。

The retained earnings of listed companies to equity account , including the surplus reserve and undistributed profit retained earnings .

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。

Article 43 Invested capital , capital reserve , surplus reserve and undistributed profit shall be itemized and shown in financial statements .

第二是一个法律问题，你必须具有足够的帐面未分配利润来支付股息。

Second , that 's a legal problem , you have to have a sufficient balance in retained earnings to pay the dividends .

我们预期这些公司的未分配利润将给伯克希尔及其股东产生全部价值（受到实现时税务的影响）。

We expect that undistributed earnings from such companies will produce full value ( subject to tax when realized ) for Berkshire and its shareholders .

新会计制度与现行的税法在所有者权益方面存在着较大的差异。如在接受资产捐赠、盈余公积转增资本和未分配利润转增资本等几个方面的差异。

There are some disparities between the new accounting system and the current tax law , on the aspect of ownership , such as accepting capital donation and capital form surplus , etc.

企业的违约概率与代表流动性的现金资产比率、与代表盈利性的未分配利润资产比率、与代表资产使用效率的总资产周转率显著负相关。

The probability of default is positive relevant to cash assets rate which represents liquidity , retained earning rate which represents profitability and total assets turnover rate which represents service efficiency of assets .

若有对以前年度损益调整致使期初未分配利润变动的情况，应对变动内容、变动原因、依据和影响做出说明。

If there is a change of undistributed profits at the beginning of the period arisen from prior year profits and losses adjustment , content of fluctuation , reason of fluctuation , basis and impact shall be stated .

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。

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.

树立资产信用的理念，在公司经营过程中，以公司净资产这个变量来考察公司的偿付能力，对公司运营中的盈余公积金、未分配利润等进行动态的分析，以达到保护交易安全的目的。

With the idea of asset credit , corporate law shall examine the reimbursement ability of corporate with the index of net asset and dynamically analyze surplus accumulation fund and undistributed profit and other data in order to achieve the object of business security .

股利政策是上市公司管理者以市场价值最大化为基础目标，将税后收益和未分配利润之间进行合理配置的财务策略，其中现金股利政策是现代公司财务理论研究的一个重要领域。

Dividend policy is the financial strategies which listed companies ' managers , who consider maximize the market value as basic goal , allocate their after-tax earnings and undistributed profit . Cash dividends policy is an important research area of the modern finance theory of corporate .

未分配公司利润重要得多。

The undistributed profits of corporations are far more important .

此外，未分配的利润不能从税务目的转让价格中扣除。

Further , undistributed profits cannot be deducted from the transfer price for tax purposes .

以前年度未分配的利润，可并入本年度利润分配。

Undistributed profits from previous years may be included in the current year 's profits for distribution .

未分配公司利润的免税

Exemption of undistributed corporate profits

第八十八条以前年度的亏损未弥补前不得分配利润。

Article 88 A joint venture may not distribute profits until its losses from previous years have been made up .

第四十条合营公司上一个会计年度亏损未弥补前不得分配利润。

The profit distribution shall not be allowed before the loss of last fiscal year the joint venture company being made up .

对于本报告期内盈利但未提出现金利润分配预案的公司，应详细说明原因，同时说明公司未分配利润的用途和使用计划。

The company shall specify the reasons for the profits gained in the report period but no scheme of distribution has ever presented , and meanwhile , shall state the purpose and use plan for the undistributed profits .