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qian tan ying yu gong ji zhang hu de zheng que yun yong
Pages: 10-11
Year: Issue:  8
Journal: Finance & Accounting for Communications

Keyword:  盈余公积 专用基金 账户 核算;
Abstract: 盈余公积是企业按规定从税后利润中提取的积累资金 ,它的用途有两个 ,一是弥补亏损 ,二是转增资本。盈余公积和专用基金有着本质的区别不能混为一谈 ,为了真实的反映企业积累资金 ,笔者认为有必要探讨盈余公积账户的核算内容
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