摘要
按企业会计制度规定 ,资本公积可转增资本 ,盈余公积也可转增资本 ,利润分配还可以发放股票股利 ,这三者既有一致的地方 ,又有区别。
According to the enterprise system, capital surplus can be turned to increase capital, reserve surplus also can be turned to increase capital, and profits distribution can distribute stock dividends. These three patterns have similarity and difference. Company should choose suitable ways to distribute the stock dividends .
出处
《佳木斯大学社会科学学报》
2002年第5期35-36,共2页
Journal of Social Science of Jiamusi University
关键词
资本公积
盈余公积
转增资本
利润分配
股票股利
capital surplus
reserve surplus
turning to increase capital
profits distribution
stock dividends
