捐赠盈余

捐贈盈餘

juānzèngyíngyú

noun

Meanings

1 donated surplus / contributed surplus (accounting — equity arising from owners' donations or from the company receiving its own stock as a gift)

Characters

to give as a gift

remainder, surplus

Examples

公司财报中显示了一笔捐赠盈余。

Gōngsī cáibào zhōng xiǎnshìle yì bǐ juānzèng yíngyú.

The company's financial report showed a contributed surplus item.

捐赠盈余通常列在所有者权益项下。

Juānzèng yíngyú tōngcháng liè zài suǒyǒuzhě quányì xiàng xià.

Donated surplus is usually listed under owners' equity.

Tips

usage

Specialist accounting term. Distinct from 留存收益 (retained earnings) and 资本公积 (capital reserve). 捐赠盈余 is older terminology; under modern Chinese GAAP this category is largely subsumed under 资本公积 (capital reserves), but the term still appears in textbooks and historical filings.

Stroke Order

捐 juān

赠 zèng

盈 yíng

余 yú