在新会计制度中．设置“实收资本”科目核算企业接受国家、其他单位或个人投入的资本总额。《公司法》中对注册资本的增加和减少作出明确规定：公司增加或减少注册资本，应当依法向公司登记机关办理变更手续。因此，实收资本科目的核算是不能随意增减的。但现在仍有不少企业对 In the new accounting system. Set the “paid-up capital” account to account for the total amount of capital invested by the state, other units or individuals. The Company Law clearly stipulates the increase and decrease of registered capital: if a company increases or decreases its registered capital, it shall go through the formalities of change with the company registration authority according to law. Therefore, the paid-up capital account accounting is not free to increase or decrease. But there are still many companies right now