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 |
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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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