《企业会计准则》第40条规定:“资本公积金包括股本溢价、法定财产重估增值、接受捐赠的资产价值等”。在会计实务中已成为共识。但在实际工作中法定财产重估减值、对外捐赠的资产价值、资本折价等,是否应直接冲减“资本公积”则尚需探讨。下面,笔者对此谈点看法。 Article 40 of the Accounting Standards for Business Enterprises states: “The capital reserve includes the capital premium, revaluation of statutory assets, the value of assets receiving donations, etc.”. In accounting practice has become a consensus. However, in actual work, the revaluation and appraisal of statutory assets, the value of donated assets, capital discounts, etc., should be directly offset “capital reserve ” is still to be explored. Here, I talk about this view.