未分配利润核算与转增资本的税务处理

一、未分配利润的会计核算 在会计处理上,未分配利润是通过＂利润分配＂科目进行核算的,＂利润分配＂科目应当分别＂提取法定盈余公积＂、＂提取任意盈余公积＂、＂应付现金股利或利润＂、＂转作股本的股利＂、＂盈余公积补亏＂和＂未分配利润＂等科目进行核算。     

张冠李戴DE汉字

张冠李戴ＤＥ汉字林春增下面１２个汉字，据说已谬误了几千年。其一：＂出＂字与＂重＂字的颠倒。＂出＂字系＂两山＂重叠，可谓＂重＂也；而＂重＂字为＂千里＂二字合成，可谓远矣。其二：＂射＂字与＂矮．．．字的颠倒。＂射＂字由＂身＂和＂寸＂组成，身子仅有寸长，自...     

谈“变通”

谈“变通”近几年来，＂变通＂一词在人们口头的使用频率越来越高。何故？盖因＂变通＂一词既不像＂变更＂那样直露，亦不像＂改变＂那样鲜明。它含蓄，委婉，既要＂变＂，又能＂通＂，这就是＂变通＂一词的功效和魅力。其实，历史上早就有聪明人深悟＂变通＂的妙用。唐代...     

基层人民群众对流通人民币的“六新”要求

人民币的流通关系到群众生活、消费和投资。随着国内经济金融的快速发展以及人民群众生活水平的不断提高,人民币在流通过程中呈现出新问题、新现象：新钞投放呈＂波段＂和＂地域＂性、一元零币＂偏纸＂或＂偏硬＂、防伪缺少＂针对性＂等。总结人民群众对流通人民币的新要求主要有＂六新＂：新钞投放＂细水长流＂、一元零币＂纸硬兼顾＂、大面额人民币＂适时推出＂、一角币投放＂有的放矢＂、人民币防伪＂差别对待＂、一元硬币＂真假要可辨＂。人民群众的＂六新＂要求应当引起我们的关注和重视,逐步满足群众提出的这些新要求不仅是我们金融系统的责任和义务,也是我们践行群众路线的重要举措。     

元旦说“元旦”

元旦说“元旦”＂元旦＂。是合成记词。＂元＂，开始、第一的意思，凡数之始称为＂元＂。＂旦＂，象形字．上面的＂日＂代表太阳，下面的＂一＂，代表地平线。＂旦＂即太阳从地平线上冉冉升起，象征一日的开始。人们把＂元＂和＂旦＂两个字合起来，就引申为新年开始的第一...     

小企业财务报表附注编制方法

小企业的＂财务报表附注＂是＂财务报表＂不可或缺的组成部分。是对小企业的＂资产负债表＂、＂利润表＂和＂现金流量表＂等主要报表中列报的项目进行的＂文字描述＂、＂详细列示＂,或者是对未能在这些报表中列示的项目内容进行的补充说明。所以＂财务报表附注＂对于小企业的信息披露来说至关重要。应充分发挥小企业＂财务报表附注＂在提供会计信息过程中的作用。     

增值税纳税检查后的账务调整

一、增值税纳税检查税务调整的会计账户会计制度规定,企业应缴的增值税在＂应交税金——应交增值税＂科目核算,该科目下设＂进项税额＂、＂已交税金＂、＂减免税款＂、＂出口抵减内销产品应纳税额＂、＂销项税额＂、＂出口退税＂、＂进项税额转出＂、＂转出未交增值税＂、＂转出多交增值税＂等专栏,同时设＂应交税金——未交增值税＂科目,核算企业当月未缴或多缴的增值税。会计制度对税务机关查补的增值税会计处理未作明确规定。     

来稿须知

《内蒙古金融研究》办刊以来,为适应不同领域和研究方向的作者需要,方便广大作者和读者进行针对性的投寄和阅读,相继设定了＂专稿＂、＂金融视点＂、＂边贸金融＂、＂金融调研＂、＂改革发展＂、＂农牧金融＂、＂金融观察＂、＂经营管理＂、＂低碳经济＂、＂金融服务＂、＂工作研究＂和“来稿摘登”等专栏。     

“十二五” “三农”政策基本走向

挥手告别＂十一五＂,我们会发现,过去的五年,是中国＂三农＂发展的一个黄金时期——＂米袋子＂更满了,＂菜篮子＂更丰富了,农民的＂钱袋子＂更鼓了。站在＂十二五＂起点上,我们也不禁会问,未来的五年,中国＂三农＂发展又将会遇到怎样的挑战？＂十一五＂形成的良好局面能否继续保持下去？令人欣喜的是,＂十二五＂规划纲要确定的＂三农＂政策基本走向非常肯定地回答了这一切。     

神州数码锐行服务产品获得北京市自主创新产品认定

近日,神州数码信息服务集团集成服务SBU（简称＂神州数码集成服务SBU＂）特有的＂锐行IT系统例行操作服务＂、＂锐行IT系统响应支持服务＂、＂锐行IT系统优化改善服务＂、＂锐行IT系统咨询评估服务＂、＂锐行桌面外包服务＂和＂锐行数据中心运维服务＂六项服务产品通过由北京市科学技术委员会组织审定的《北京市第九批自主自创新产品认定》，     

EVIDENCE ON THE EFFECT OF TAXES ON FIRMS' DECISIONS TO RETIRE DEBT EARLY

We examine the effect of marginal tax rates on the decision to retire debt early. Other factors that have been linked to the debt retirement decision are also investigated, including leverage adjustment and the value associated with the immediate recognition of a loss for tax purposes on early retirement. Results indicate that firms that retire debt early have lower marginal tax rates than firms that do not retire debt early. This finding is consistent with the proposition that firms are motivated to retire debt early by an incentive to reduce tax shields that cannot be used efficiently. Further, firms that retire debt early are more highly leveraged than firms that do not retire debt early. Evidence also suggests that some firms retire debt early at a loss to reduce currently taxable income.     

La Femme Media Inc.: Identifying and Managing Audit Engagement Risk Factors

La Femme Media Inc. (“La Femme”) is a privately owned Canadian publishing company that produces several small periodicals and a popular women’s monthly magazine. The company’s founder and majority shareholder has announced his plans to retire in the upcoming year with plans to sell his 80 percent share of the company to a minority shareholder who has not taken an active role in the business. Students are required to take on the role of the audit senior and draft a planning memo for the partner outlining the risks associated with this engagement and analyzing all significant audit and accounting issues.     

Carl L. Nelson: The Interrogator (1910–2007)

During the 1940s–1970s, Carl Nelson was an imposing figure, literally and figuratively, in American academic accounting. With high expectations for his students, he taught several generations of accountants, practitioners, and professors. He made accounting exciting and provocative by encouraging his students to critique GAAP, to explore alternatives to conventional accounting wisdom, and to search for substance in transactions regardless of form. He urged his students to question every thing, regardless of who said or wrote it. As a classroom professor and a reviewer of academic works, he was at times a harsh critic. As an advisor to students, he was generally helpful, if not gracious. Carl Nelson was most assuredly a rare breed in accounting academe. This paper examines his controversial teaching approach and considers his legacy.     

宋湖州词人刘一止仕履交游考

刘一止是宋代湖州著名的政治家和文人。其为人清廉耿介、刚正不阿,诗词创作自成一家,曾以一首《喜迁莺.晓行》词在当时获得"刘晓行"之美誉。通过对刘一止生平仕履及其交游的考索,可以让我们更深入地了解刘一止这一宋代的湖州名家。     

宋湖州词人刘一止仕履交游考

刘一止是宋代湖州著名的政治家和文人。其为人清廉耿介、刚正不阿,诗词创作自成一家,曾以一首《喜迁莺.晓行》词在当时获得"刘晓行"之美誉。通过对刘一止生平仕履及其交游的考索,可以让我们更深入地了解刘一止这一宋代的湖州名家。     

我国职工退休年龄影响因素的实证研究

当前我国劳动力逐渐短缺,职工退休年龄直接关系到我国劳动力供给的数量和结构。使用2011年在广东省21个地市的问卷调查数据,研究影响职工退休年龄问题的影响因素。实证研究表明,工资、工龄对职工退休年龄的影响显著为正。养老金对男职工退休年龄的影响显著为负。机关事业单位职工的退休年龄更晚。教育年限对女职工的影响显著为正。已婚、...     

Determinants of planned retirement age

Determinants of planned retirement age are analyzed. The prediction equation indicates that planned retirement age increases substantially as people get older, and increases somewhat with higher noninvestment income. Social Security reform should recognize that the capacity to continue working and the ability to afford to retire both influence the age at which people plan to retire. The range of planned retirement ages suggests that research on the adequacy of retirement preparation should focus on planned retirement age. Financial planners should consider the finding that planned retirement age increases with age.     

Trust‐Preferred Securities and Insurer Financing Decisions

We analyze insurance holding company (IHC) issuance of trust‐preferred securities (TPS) from 1994 to 2013. We find that larger and more financially levered IHCs issued TPS in 1996 and 1997, as well as those that obtained financial strength ratings from A.M. Best. Abnormal stock price returns are positively related to financial distress costs, growth opportunities, and tax burden, but negatively related to size. Consistent with the pecking order theory, intent to use TPS proceeds to retire debt is positively related to abnormal stock returns, whereas intent to use proceeds to retire preferred equity is negatively related to abnormal stock returns.     

Merton H. Miller: His Contribution to Financial Economics

Merton Miller's status as a father of finance reflects the academic depth, breadth, and rigor of his writings and two important facets of his character. Merton was a man of great warmth and humor. He communicated his often challenging views via memorable phrases and anecdotes that have become part of the everyday language of the profession. Merton was also a man of great dedication. The whole profession has benefited from his devotion to his doctoral students, to his colleagues, and to his coauthors. This essay demonstrates how Merton's admiration for markets provided the foundation for all his research.