Corporate reinvestment 、 guarantee 、 making loan 、 donation are regarded as sub-rules of principle of capital maintenance. 公司转投资、保证、借贷与捐赠行为,为传统公司资本维持原则之下的子规则。
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. 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。
As an effective way to redistribute the national income, the donation behavior can improve the social welfare level and is helpful for forming of the social capital. 捐赠者的捐赠行为是国民收入再分配的有效形式、改善社会经济福利水平的有效措施和形成社会资本的重要途径。
Theoretically, corporate daily donation is a persistent investment, through setting up the enterprise image, getting the loyalty of customer, increasing enterprise social capital, improving the enterprise competition environment, to achieve the purpose of promoting enterprise financial performance. 理论上,企业日常性捐赠是一种持久性投资,通过树立企业形象、获得消费者忠诚、增加企业社会资本、改善企业竞争环境,实现提升企业财务绩效的目的。
Their book-collections and selfless donation, lays the capital of Jiangxi province after the founding of the library and local cultural centers of ancient documents book-collection Foundation, benefit so far. 他们的收藏和无私捐献,奠定了建国后江西省会图书馆和地方文化馆古籍文献馆藏的基础,省人至今受益。
In general, public welfare fund is non-profit organization ( NPO) which aims to service the public interest and the social public welfare undertakings basing on social donation and capital operation. 一般而言,公益基金会是指以一定的社会捐赠为基础、通过资金运作开展社会公益活动,旨在服务公共利益和资助社会公益事业的非营利性组织。