新股上市吋,二级市场有大量申购资金参与申购,如近期上市的华银电力和韶能股份的申购资金达到850亿和1100亿元。参与新股申购的资金一般要冻结三四天或六七天,巨额资金在冻结期间的利息往往高达数千万元。按中国证监会的规定,发行新股后此项利息收入归发行公司所有。应该如何记帐呢?现行会计制度尚无规定。对此,有的公司记入“资本公积”,有的公司记入“财 New shares listed on the market, the secondary market has a large number of subscription funds to participate in subscriptions, such as the recent listing of Huayin Electric and the purchase of shares of Huoneng shares reached 85 billion and 110 billion yuan. Funds involved in the subscription of new shares generally have to be frozen for three or four days or six or seven days, and the huge amount of interest during the freezing period is often as high as tens of millions of yuan. According to the provisions of the China Securities Regulatory Commission, after the issuance of new shares, this interest income will be owned by the issuing company. How should accounting be done? The current accounting system has no provisions. In this regard, some companies are credited to “capital reserves,” and some companies are charged