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1·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。

2·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。

3·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。

4·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。

5·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。

6·According to the enterprise system, capital surplus can be turned to increase capital, reserve surplus also can be turned to increase capital, and profits distribution can distribute stock dividends.

按企业会计制度规定，资本公积可转增资本，盈余公积也可转增资本，利润分配还可以发放股票股利，这三者既有一致的地方，又有区别。

7·At a fixed exchange rate, a current account surplus not offset by a corresponding voluntary capital outflow will generate an increase in the monetary base.

在汇率固定的情况下，如果没有相应的自愿资金外流，来抵消经常账户盈余，就会造成货币基础的增长。

8·Sadly, none of these has worked. With large capital inflows and a current account surplus, China's foreign exchange reserves have continued to rise rapidly.

遗憾的是，由于巨额资金流入以及经常账户盈余，这些政策无法遏制中国外汇储备的持续迅速增长。

9·As the us capital account surplus is falling, then so, logically, must be its current account deficit.

随着美国资本账户盈余不断下降，理论上美国经常账户赤字也会不断下降。

10·Take a look at it another way as the trade surplus also means capital outflow.

从另一个角度来看，贸易顺差也意味着资本外流。