| 资本公积核算的探讨 |
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| 引用本文： | 赵延彬.资本公积核算的探讨[J].德州学院学报,2002,18(3):21-23. |
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| 作者姓名： | 赵延彬 |
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| 作者单位： | 山东德棉集团财务中心,山东德州,253002 |
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| 摘 要： | 自1993年会计制度改革首次提出资本公积概念以来,资本公积的核算经历了四个阶段,即初始时 期、调整时期、完善时期和规范时期。虽然2000年12月29日颁布的《企业会计制度》对资本公积的核算较之 以往时期更加规范,但仍存在若干值得探讨的问题。
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| 关 键 词： | 资本公积 企业会计制度 税法. |
| 文章编号： | 1004-9444(2002)03-0021-03 |
| 修稿时间： | 2002年2月6日 |
Capital accumulation fund account discuss |
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| ZHAO Yan-bin.Capital accumulation fund account discuss[J].Journal of Dezhou University,2002,18(3):21-23. |
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| Authors: | ZHAO Yan-bin |
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| Abstract: | Since the raise of accumulation fund by accountant system reform in 1993,accumulation fund accounts has experienced four periods, the beginning, adjusting, perfect and standardized period. Though Enterprise Accountant system was issued by 29th December . 2000 is more standardized than ever before in accounting, there is still several problems to be discussed. |
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| Keywords: | capital accumulation fund enterprise accountant system tax law |
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