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shang shi gong si gu quan fen zhi gai ge xiang guan hui ji chu li zan xing gui ding
Pages: 73-74
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  分别核算暂行规定挂牌交易支付现金借记上市公司资本账面价值权证缩股非流通股股东;
Abstract: <正>一、会计科目设置及支付对价的会计处理股权分置改革中非流通股股东(以下简称企业)应当设置“股权分置流通权”和“应付权证”科目,分别核算企业以各种方式支付对价取得的在证券交易所挂牌交易的流通权(以下简称流通权)和企业为取得流通权而发行权证的价值。
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