论我国资本公积核算列报的重大缺陷与改进
发布时间：2018-07-29 11:41
【摘要】：资本公积自从在我国发展起来后,就一直拥有着强大的生命力,不断的走在发展壮大的道路上,并且核算的内容也在不断的扩大范围。就目前来看,资本公积的核算内容有一部分也包含在投入资本要素内,而另外一部分包含在其他综合收益要素内,因此,许多的对会计信息的使用人员就会对这样的情况产生困惑,从而导致其他综合收益的报表数据无法得到准确的填列。面对这一现状,我国的会计要素体系要将资本公积科目拆解开来,使其他综合收益的重合分类标准明确化。
[Abstract]:Since the development of capital reserve in our country, it has always had a strong vitality, constantly walking on the road of development and expansion of the content of accounting. For the time being, some of the accounting elements of the capital reserve are also included in the input capital element, while the other part is included in the other comprehensive income elements, so, Many users of accounting information will be confused by this situation, resulting in other comprehensive income report data can not be accurately filled out. In the face of this situation, the accounting elements system of our country should break up the capital reserve accounts and make the coincidence classification standard of other comprehensive income clear.
【作者单位】： 建平县财政国库支付中心;
【分类号】：F275
[Abstract]:Since the development of capital reserve in our country, it has always had a strong vitality, constantly walking on the road of development and expansion of the content of accounting. For the time being, some of the accounting elements of the capital reserve are also included in the input capital element, while the other part is included in the other comprehensive income elements, so, Many users of accounting information will be confused by this situation, resulting in other comprehensive income report data can not be accurately filled out. In the face of this situation, the accounting elements system of our country should break up the capital reserve accounts and make the coincidence classification standard of other comprehensive income clear.
【作者单位】： 建平县财政国库支付中心;
【分类号】：F275
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