Capital accumulation fund: the difference between issuing bonds at preferential prices and donating in kind as capital accumulation fund.
Surplus reserve fund: 65,438+00% of the profit after debt repayment is used as surplus reserve fund.
Can be converted into capital.
The main differences between the two are:
1. Different sources: the surplus reserve fund can only be withdrawn after the company has a profit after tax.
Capital accumulation fund is not produced by the company's production and operation, but is formed by capital and assets themselves, and does not depend on whether the company has after-tax profits.
2. Different scope of application: surplus reserve fund is applicable to limited liability companies and joint stock limited companies, and capital reserve fund is applicable to joint stock limited companies.
3. There are different restrictions on the withdrawal amount: when the accumulated statutory surplus reserve fund is equivalent to 50% of the registered capital of the company, it may not be withdrawn. There is no provision for capital reserve fund in this respect. As long as it conforms to the composition of capital reserve fund, it must be included in capital reserve fund.