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cong shang shi gong si zi ben gong ji de zhang wu chu li tan cai wu bao gao de gai jin
Author(s): 
Pages: 60-61
Year: Issue:  11
Journal: FINANCE AND ACCOUNTING MONTHLY

Keyword:  上市公司资本公积账务处理财务报告;
Abstract: 本文在介绍新企业会计准则下上市公司资本公积核算的基础上,从投资者的角度,指出分析资本公积应注意的问题,提出按季度披露所有者权益变动表、修改每股资本公积金指标、调整有关会计报表内容的建议.
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