《公司法》修订前后对会计核算的影响

The Influences of the Company Law on the Accounting before and after Its Revision

比较了《公司法》修订前后对公司设立时股东出资会计核算的影响和对弥补亏损方式及利润分配会计核算的影响。

This paper compares the influences of the Company Law on the shareholder＇s contributions accounting when the company establishing, the loss remedy method and the profit distribution accounting before and after its revision.