《财会通讯》1996年第10期第31页及41页中有三位作者畅谈股票股利的会计处理,笔者隔岸拜读,兴趣所至,也谈谈个人的一些浅见,以就正于两岸的专家学者。 发放股利,一般的方式有二:一为现金股利,二为股票股利,两者之作帐方式应予区别,避免混淆不清。 以现金发放股利时,会减少公司之资产(现金),因此 Three authors talked about the accounting treatment of stock dividends on pages 31 and 41 of the 10th issue of the “Accounting Newsletter” in 1996. I read the book across the bank, I was interested in it, I talked about some of my personal views, and I’m talking about experts on both sides of the strait. scholar. There are two general ways to issue dividends: one for cash dividends and two for stock dividends. The method for making the difference should be different to avoid confusion. Dividends in cash reduce the company’s assets (cash), so