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Competence Confidentiality Integrity Objectivity

AC 会计学 A c c o u n t i n g. Competence Confidentiality Integrity Objectivity. 黑大会计系. 第六章 所有者权益. 一、所有者权益的内容. 实收资本. 资本公积. 盈余公积. 未分配利润. 所有者权益＝资产－负债. 二、实收资本 paicl-up capital initial fund. 企业投资人实际投入企业经营活动的各种财产 。. 国家投入资本. 法人投入资本. 投资主体：. 集体投入资本. 外商投入资本. 个人投入资本. 实物投资. 投资形式：.

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Competence Confidentiality Integrity Objectivity

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  1. AC 会计学A c c o u n t i n g Competence Confidentiality Integrity Objectivity

  2. 黑大会计系 第六章 所有者权益

  3. 一、所有者权益的内容 实收资本 资本公积 盈余公积 未分配利润 所有者权益＝资产－负债

  4. 二、实收资本 paicl-up capital initial fund 企业投资人实际投入企业经营活动的各种财产 。 国家投入资本 法人投入资本 投资主体： 集体投入资本 外商投入资本 个人投入资本 实物投资 投资形式： 货币投资 无形资产投资

  5. 三、资本公积 Capital collective reserve fund 股本溢价 法定财产重估增值 资本公积 接受捐赠的资产价值 资本汇率折算差额值

  6. 四、盈余公积 surplus collective reserve fund restricted 法定 盈余公积 10% 盈余公积 盈余公积 Unrestricted 任意 盈余公积 公益金 5%-10%

  7. 固定资产 材料 无形资产 账户设置 实收资本 资本公积 利润分配 盈余公积

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