when a general enterprise is approved to use surplus reserve to increase capital, it should debit the "surplus reserve" account and credit it to the "paid-in capital" account according to the actual amount of surplus reserve.

a joint stock limited company shall debit the surplus reserve account and credit it to the share capital account when it adopts the resolution of the shareholders' meeting to distribute new shares with surplus reserve. If there is a difference between the two, it should be credited to the account of "capital reserve-equity premium".

when an enterprise with foreign investment is approved to use the reserve fund for capital increase, it shall debit the account of "surplus reserve fund" and credit the account of "paid-in capital"; Enterprises with foreign investment shall debit the "surplus reserve-enterprise development fund" account and credit it to the "paid-in capital" account when transferring capital from the enterprise development fund.