股票发行费用的会计处理

Accounting Treatment of Stock Issuance Expenses

股票发行费用是指发行公司在筹备和发行股票过程中发生的费用,内容名目繁多,在实务中存在着处理不规范、资本化或费用化一刀切、资本化范围过大等问题。本文拟从股票发行费用的性质分析入手,探讨其资本化和费用化的界限标准,提出规范化的账务处理方法。

Stock issuance expenses are those expenses occurred in the process of issuing company in preparing for and issuing stocks.In practice,accounting for stock issuance expenses exists so many problems,such as the processing is not standard,the capitalization range is too big,etc.This paper first analyzes the nature of the stock issuance expenses,then discusses the boundaries standard of capitalization and expensing,finally puts forward the standardized accounting treatment method.