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公积金转增资本(股本)是企业资本增加的一个重要途径,其最直接的优势在于可以扩大资本(股本)规模。企业计入所有者权益项下的公积金主要包括资本公积和盈余公积,此外,未分配利润也是企业转增资本(股本)的重要途径之一。企业在公积金转增资本(股本)方面的动力很大,但在实务中却遇到了许多会计与税务处理方面的疑惑。笔者对现行会计准则下公积金转增资本(股本)的相关处理进行分析。
Capital reserve (capital stock) is an important way to increase corporate capital, the most immediate advantage is that it can expand the size of capital (equity). The reserve fund under the owners’ equity of the enterprise mainly includes the capital reserve and surplus reserve. In addition, the undistributed profit is also one of the important ways for the enterprise to increase the capital (share capital). Businesses are motivated to convert capital reserve into capital (equity), but in actual practice they have encountered many doubts about accounting and tax treatment. The author of the current accounting standards under the transfer of capital reserve (capital) related to the analysis.