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资本公积是指企业收到投资者的超出其在企业注册资本(或股本)中所占份额的投资,以及直接计入所有者权益的利得和损失等。资本公积包括资本溢价(或股本溢价)和直接计入所有者权益的损失和利得等。从定义可以看出资本公积主要包括两部分,所以资本公积会计科目也设有“资本(或股本)溢价”、“其他资本公积”两个明细科目。资本溢价(或股本溢价)是企业收到投资者的超出其在企业注册资本(或股本)中所占份额的投资。形成资本溢价(或股本溢价)的原因有溢价发行股票,投资者超额缴入资本等。直接计入所有者的利得和损失是指不应计入当期损益,会导致所有者权益发生增减变动的,与所有者投入资本或向所有者分配利润无关的利得或者损失。
Capital reserve refers to the investment that an enterprise receives from investors in excess of its share in the registered capital (or share capital) of the enterprise, and the profits and losses directly recorded in the owner’s equity. Capital reserve includes the capital premium (or share premium) and losses and gains directly included in the owner’s equity. It can be seen from the definition that the capital reserve mainly consists of two parts, so the capital reserve accounts also have two detailed accounts of “capital (or share capital) premium” and “other capital reserve”. Capital premiums (or share premiums) are the investments an entity receives from investors that exceed its share of the company’s registered capital (or share capital). The reason for forming a capital premium (or share premium) is the issue of shares at a premium, investors over-paying capital, etc. Gains and losses directly attributable to the owner are those gains or losses that should not be included in the profit or loss for the current period and that would result in changes in the owner’s equity that are not related to the owner’s capital contribution or profit distribution to the owner.