作业帮英语翻译These concepts of contributed capital and legal capital
来源：学生作业帮 编辑：拍题作业网作业帮 分类：英语作业 时间：2024/04/29 00:26:13
英语翻译
These concepts of contributed capital and legal capital are of fundamental importance to the accountant ,it seems hardly necessary to emphasize before a group of accountants .the importance of distinguishing between contributed capital and earned capital .but to the lawyer and the courts ,legal capital is the important fact,and no matter how much the accountant disapproves of certain legal definitions of capital he must recognize that the force of law makes them facts and that these facts should be shown on his financial statements.
In order that the accountant may reflect both the legal and the accounting classifications of capital and surplus ,it is suggested that the net worth sections of corporate balance sheets be divided into three subsections,as follows:
1.capital stock- to show legal capital.
2.capital surplus – to show the excess of contributed over legal capital.
3.earned surplus – to show the accumulated earned capital.
These concepts of contributed capital and legal capital are of fundamental importance to the accountant ,it seems hardly necessary to emphasize before a group of accountants .the importance of distinguishing between contributed capital and earned capital .but to the lawyer and the courts ,legal capital is the important fact,and no matter how much the accountant disapproves of certain legal definitions of capital he must recognize that the force of law makes them facts and that these facts should be shown on his financial statements.
In order that the accountant may reflect both the legal and the accounting classifications of capital and surplus ,it is suggested that the net worth sections of corporate balance sheets be divided into three subsections,as follows:
1.capital stock- to show legal capital.
2.capital surplus – to show the excess of contributed over legal capital.
3.earned surplus – to show the accumulated earned capital.
对会计员,有助于首都、合法的首都这些观念是基本重要性,它在一群会计员之前强调几乎不似乎必需的.在有助于首都之间区别的重要性而且赚了首都.但是对律师和法院,合法的首都是重要的事实,和没有物质会计员反对多少他一定认识法律的力量使他们成为事实而且这些事实应该在他的财务报表上被显示的首都的特定合法定义.
井然有序会计员可能反映两者的那合法的和首都和盈余的会计分类,一般建议值区段的净者企业资产负债表被区分为三个小部份,依下列各项：
1.股本－表示合法的首都.
2.首都的盈余－表示过度遍及合法的首都有助于.
3.挣得的盈余－表示那累积赚了首都.
井然有序会计员可能反映两者的那合法的和首都和盈余的会计分类,一般建议值区段的净者企业资产负债表被区分为三个小部份,依下列各项：
1.股本－表示合法的首都.
2.首都的盈余－表示过度遍及合法的首都有助于.
3.挣得的盈余－表示那累积赚了首都.
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