
【法】 legal sinking fund
法定公积金是公司根据法律或章程规定,从税后利润中提取的储备金,主要用于增强公司财务稳定性。以下是详细解释:
法定公积金又称法定盈余公积金,是公司为巩固资本基础、防范风险,依法强制提取的储备金。根据《公司法》规定,公司分配当年税后利润时,应提取10%列入法定公积金,直至累计额达注册资本的50%以上方可停止提取。
假设公司税后利润为100万元,则需提取: $$ text{法定公积金} = 100万 times 10% = 10万 $$ 若后续累计达注册资本50%(如注册资本500万,公积金累计250万),则无需再提取。
如需更完整的法律条款或案例,可参考《公司法》第166条及、5、9的详细解读。
法定公积金(fǎ dìng gōng jī jīn)是指有关法规规定的,由用人单位在每个月的工资中按一定比例扣缴并上缴至住房公积金账户的一种社会保障制度。公积金在中国是常见的用于购房的资金来源。
The English translation of "法定公积金" is "statutory housing fund". This refers to the mandatory social security system in which employers deduct and contribute a certain percentage of the employee's monthly salary to a housing fund account.
The pronunciation of "法定公积金" in English is "fǎ dìng gōng jī jīn". The phonetic transcription is "fah-ding-gong-gee-jeen".
In English, "statutory housing fund" is a common term used to refer to the system of mandatory contributions made by employers to a housing fund account. This fund is often used as a source of down payment for purchasing a home.
An example sentence in English using "statutory housing fund" could be: "My employer deducts a percentage of my monthly salary for the statutory housing fund, which I can use for a down payment on a house."
Some synonyms for "statutory housing fund" in English could be "mandatory housing fund" or "compulsory housing savings". These terms all refer to the same social security system of mandatory contributions made by employers to a housing fund account.
An antonym for "statutory housing fund" in English could be "voluntary savings plan". This refers to a savings plan where individuals choose to save a portion of their income on their own instead of relying on employer-mandated contributions to a housing fund account.
The term "statutory housing fund" is not as commonly used in English as it is in Chinese. A more commonly used term in English may be "employee housing savings plan" or simply "housing fund".
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