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本文首先介绍新准则下资本公积的核算内容,然后对比新旧准则下资本公积核算对相关财务比率的影响及提出相关的完善建议。
This paper firstly introduces the accounting content of capital reserve under the new standard, then compares the impact of capital reserve accounting on the relevant financial ratios under the new and old standards and puts forward relevant improvement suggestions.