Identifying the characteristics of chinese accounting from the change in detailed account of capital reserve 明细科目的变迁看我国会计的特色
Thinking on establishing financial capital reserving commercial bank ' s evaluation inspiring system 建立财政性资金存放商业银行评价激励机制的构想
The premium resulting from issuance of shares at a price above par value shall be allocated to the company ' s capital reserve fund 以超过票面金额发行股票所得溢价款列入公司资本公积金。
Invested capital , capital reserve , surplus reserve and undis ? tributed profit shall be shown by items in accounting statement 投入资本,资本公积金、盈余公积金和未分配利润的各个项目,应当在会计报表中分列列示。