| 浅析股票股利的会计政策 |
| |
| 引用本文： | 覃才林,周银健.浅析股票股利的会计政策[J].阿坝师范高等专科学校学报,2007,24(3):126-128. |
| |
| 作者姓名： | 覃才林 周银健 |
| |
| 作者单位： | 阿坝师专,计财处,四川,汶川,623000 |
| |
| 摘 要： | 本文以股票股利为例,对会计政策进行了分析,初探了股票股利会计结转存在的几种备选方式及其理论依据并结合我国会计制度对股票股利的一些规定,讨论了我国公司会计的现实选择。
|
| 关 键 词： | 股票股利 会计政策 分析 |
| 文章编号： | 1008-4142（2007）03-0126-03 |
| 修稿时间： | 2007-03-28 |
On the Accounting Policies of Dividends of Shares |
| |
| QIN Cai-lin,ZHOU Yin-jian.On the Accounting Policies of Dividends of Shares[J].Journal of Aba Teachers College,2007,24(3):126-128. |
| |
| Authors: | QIN Cai-lin ZHOU Yin-jian |
| |
| Institution: | Dept. of Planning and Finance of Aba Teachers College, Wenchuan Sichuan 623000, China |
| |
| Abstract: | This paper makes an analysis of accounting policies by taking stock dividends as an example and probes into several options for accounting carryovers of stock dividends and the relevant theoretical foundations.This paper does some researches on the realistic selection of China's corporate accounting by following some stipulations given by the accounting system for stock dividends. |
| |
| Keywords: | stock dividends accounting policies analysis |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
