| 资本公积会计:沿革、问题与对策 |
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| 引用本文： | 魏文君,张萍.资本公积会计:沿革、问题与对策[J].财会通讯,2004(12). |
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| 作者姓名： | 魏文君 张萍 |
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| 作者单位： | 长江大学管理学院 湖北荆州434023
(魏文君)，长江大学管理学院 湖北荆州434023(张萍) |
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| 摘 要： | 我国对资本公积的会计处理进行了多次改革,但仍存在诸多问题。目前资本公积似乎成了一个“垃圾桶”,对那些可能被用来进行利润操纵的项目都利用其进行反映。资本公积在性质上属于利得。通过引入全面收益概念,编制全面收益表能很好地改善我国资本公积项目的核算和相关信息的披露。
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| 关 键 词： | 资本公积 利得 全面收益 |
Capital Reserve Accounting:Evolution?Question and Countermeasure |
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| Wei wenjun,Zhang ping.Capital Reserve Accounting:Evolution?Question and Countermeasure[J].Communication of Finance and Accounting,2004(12). |
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| Authors: | Wei wenjun Zhang ping |
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| Abstract: | There are lots of problems in accounting treatment of capital reserve, although it has been changed for several times. Capital reserve seems to a "wastebasket" .Items those can be used to adjust accounting profit are included into capital reserve. In essence, capital reserve is gain. In order to improve accounting treatment of capital reserve and related information disclosure, we should introduce the concept of compensable income and offer compensable income statement. |
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| Keywords: | The Capital is auumulated commonly The profit hawing Overall income |
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