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2007年1月1日施行的新会计准则对资本公积的核算内容和方法影响很大,本文就新会计准则对资本公积的核算的影响进行了分析,并就一些科目通过举例来说明在新准则下资本公积的核算特点和方法。
The new accounting standards implemented on January 1, 2007 have a great influence on the accounting content and methods of capital public reserves. This article analyzes the impact of the new accounting standards on the accounting of capital public reserves and on some subjects, Accounting standards and methods of capital reserve under the new standard.