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新会计制度设置了“实收资本”科目。“实收资本”科目集中反映了企业所有者投入企业的资金,改变了旧的会计制度中把投资者投入企业的资金划分为“基建拨款”、“专项拨款”、“固定基金”、
The new accounting system set up a “paid-up capital” subjects. The “paid-in capital” account concentrates on the funds invested by the enterprise owners and changes the funds allocated to investors in the old accounting system into “infrastructure funds”, “special funds”, “fixed funds”