Second, the Asian region is the world's most important capital surplus region.

第二，亚洲地区是全球最重要的资本盈余地区。

Capital Surplus Added net worth gained not through operations but usually through the sale of stock above par value or acquisition of another company.

资本盈余不是通过营运而通常通过出售超过面值的股票或并购其他公司而获得的净利润。

"Second, the debt restructuring income no longer included in" capital surplus ", but recognized as income factor, included in "operating income" account."

其次，债务重组收益不再计入“资本公积”，而是确认为收入要素，计入“营业外收入”账户。

Throughout this long period, China ran a large current account surplus, and a private sector capital surplus, but did not want the exchange rate to rise too rapidly.

在这段很长的时期内，中国运行着巨大的经常账户顺差以及私人部门资本盈余，但不希望汇率升高得过快。

Transactions of physical contribution and asset revaluation gains should be recorded at the actual value with deductions for future income tax, also as "Reserve Funds of Capital Surplus".

在发生接受捐赠实物资产业务和资产评估增值业务时，应按捐赠实物资产价值和资产评估增值款扣款未来应交的所得税，暂计资本公积准备项目。