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股票股利的性质及其会计处理唐定中国家体改委颁发的《股份有限公司规范意见》中规定：股份公司分配股利可以采取现金和股票两种形式。然而，对股票股利如何进行会计处理，方法却不尽一致。本人拟就这一问题略陈管见。一、股票股利的性质一般认为：股票股利是企业为增加资...
The nature of the stock dividend and accounting treatment Tangding China’s State Restructuring Commission issued a “limited company normative opinion” provides that: Dividends can be distributed in cash and stock companies take two forms. However, how to deal with the stock dividend accounting methods are not the same. I intend to give some advice on this issue. First, the nature of the stock dividend is generally believed that: stock dividends are businesses to increase capital ...