| 试论当前中国利润分配会计中的若干问题 |
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| 引用本文： | 唐久芳. 试论当前中国利润分配会计中的若干问题[J]. 湖北函授大学学报, 2005, 18(2): 32-35 |
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| 作者姓名： | 唐久芳 |
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| 作者单位： | 湖北开放职业学院,湖北,武汉,430074 |
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| 摘 要： | 本文从我国亏损弥补和利润分配的顺序论及股票股利的会计处理,避免股票面值与股票价格背离较大,造成投机炒作现象,促使我国股票市场逐步走向成熟。
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| 关 键 词： | 亏损弥补 利润分配 会计处理 |
Discussion on Several Problems about the Current Chinese Profit Distribution Accounting |
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| TANG Jiu - fang. Discussion on Several Problems about the Current Chinese Profit Distribution Accounting[J]. Journal of Hubei Correspondence University, 2005, 18(2): 32-35 |
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| Authors: | TANG Jiu - fang |
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| Abstract: | The paper discuss the phenomenons of the stock price's deviation from real price,the speculation.according to the lose and remedy in Chinese profit distribution and the accountant measures on stock and stock profit. |
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| Keywords: | lose and remedy profit distribution accountant measures |
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