论公司会计──股东权益

On the Company Accouting──Shareholders Fquity

本文论述了股份公司会计的核心问题──股东权益会计核算的理论与实务处理，同时对中西方不同处理进行了比较。其主要内容包括股票的发行与核算、准备金的提存及核算、股东权益分类与例示等。

This paper presents the key Problem of the accounting of the stock company,the theory of the financial accounting and the practical treatment of shareholders' wquity.At the same time,the Chinese treatment is compared with the west, including the issue of stacks and financial accouting,the drawing and accounting of preparatory funds and the classification and record of sharestocks' equity etc.