支晓强.从“资本公积”明细科目的变迁看我国会计的特色[J].北京工商大学社科版,2006,21(2):51-55
从“资本公积”明细科目的变迁看我国会计的特色
Identifying the Characteristics of Chinese Accounting from the Change in Detailed Account of Capital Reserve
投稿时间:2006-02-20  
DOI:
中文关键词:  资本公积  收益  明细科目
英文关键词:capital reserve  income  detailed account
基金项目:
作者单位
支晓强 北京大学光华管理学院博士后流动站,北京100871 
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中文摘要:
      本文分析了我国会计制度中“资本公积”明细科目的变迁,阐述了从收益到资本公积的逻辑,揭示了绕过利润表进入资产负债表的思路及现实选择,从微观层面解读了我国会计的特色。
英文摘要:
      This article analyses the change in the detailed account of capital reserve under Chinese accounting system, and explains why income could be transformed into capital reserve, It provides a thought that some transactions can enter balance sheet while not entering income statement, which is of a realistic choice. It identifies the characteristice of Chinese accounting from the microscopic level.
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