摘要
自1993年会计制度改革首次提出资本公积概念以来,资本公积的核算经历了四个阶段,即初始时 期、调整时期、完善时期和规范时期。虽然2000年12月29日颁布的《企业会计制度》对资本公积的核算较之 以往时期更加规范,但仍存在若干值得探讨的问题。
Since the raise of accumulation fund by accountant system reform in 1993,accumulation fund accounts has experienced four periods, the beginning, adjusting, perfect and standardized period. Though Enterprise Accountant system was issued by 29th December . 2000 is more standardized than ever before in accounting, there is still several problems to be discussed.
出处
《德州学院学报》
2002年第3期21-23,27,共4页
Journal of Dezhou University
关键词
资本公积
企业会计制度
税法.
capital accumulation fund
enterprise accountant system
tax law.
