资本公积转增资本

Capital reserve is converted into incremental capital

以上为机器翻译结果，快速获取精准的人工翻译结果，建议选择有道人工翻译

1
资本公积只能按照规定用于转增资本，用资本公积弥补亏损的做法是不合理的。
It is regulated that capital accumulation is only used for capital addition and it is illegitimate to use it to compensate deficit.
2
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。
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.

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