| 《公司法》修订前后对会计核算的影响 |
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| 引用本文： | 刘志红.《公司法》修订前后对会计核算的影响[J].科技情报开发与经济,2007,17(16):144-145. |
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| 作者姓名： | 刘志红 |
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| 作者单位： | 许昌职业技术学院,河南许昌,461000 |
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| 摘 要： | 比较了《公司法》修订前后对公司设立时股东出资会计核算的影响和对弥补亏损方式及利润分配会计核算的影响。
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| 关 键 词： | 公司法 注册资本 公益金 |
| 文章编号： | 1005-6033（2007）16-0144-02 |
| 收稿时间： | 2007-02-13 |
| 修稿时间： | 2007-02-13 |
The Influences of the Company Law on the Accounting before and after Its Revision |
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| LIU Zhi-hong.The Influences of the Company Law on the Accounting before and after Its Revision[J].Sci-Tech Information Development & Economy,2007,17(16):144-145. |
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| Authors: | LIU Zhi-hong |
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| Institution: | LIU Zhi-hong |
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| Abstract: | This paper compares the influences of the Company Law on the shareholder's contributions accounting when the company establishing, the loss remedy method and the profit distribution accounting before and after its revision. |
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| Keywords: | company law registered capital public welfare fund |
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