为了适应我国市场经济快速发展的需要,财政部于2006年2月发布了新会计准则,这标志着中国与国际财务报告准则趋同的企业会计准则体系正式建立。新会计准则与原会计制度对比,我们发现“资本公积”科目的核算内容发生了较大变化,本文拟就在具体经济业务中涉及资本公积的账务处理,谈谈新准则中资本公积的核算。 In order to meet the needs of the rapid development of China’s market economy, the Ministry of Finance issued the new accounting standards in February 2006, which marked the formal establishment of the system of corporate accounting standards that is converging between China and international financial reporting standards. Compared with the original accounting system, we find that the accounting content of “Capital reserve” has undergone great changes. This article intends to discuss the accounting treatment of capital public reserve in specific economic business, Capital reserve accounting.