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qian tan cai chan zhong gu de zhang wu chu li
Author(s): 
Pages: 23
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  帐务处理国际会计惯例资本公积金增值额企业会计股本溢价资产增值应计经营管理;
Abstract: <正> 我国《企业会计准则》第四十条规定:“资本公积金包括股本溢价、法定财产重估增值、接受捐赠的资产增值等。”而法定财产不分固定资产、流动资产等,其重估增值额均计入资本公积的规定,是不符合国际会计惯例的。国际会计惯例中资产重估所涉及的资产,是指固定资产和投资,不包括流动资产。那么涉及流动资产的重估增值如何处理?法定财产重估有增值必有减值,而
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