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為什么盈余公積不能轉(zhuǎn)增資本公積
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張艷老師
金牌答疑老师
职称:注冊(cè)會(huì)計(jì)師,省會(huì)計(jì)領(lǐng)軍人才,中級(jí)會(huì)計(jì)師,中級(jí)經(jīng)濟(jì)師
根據(jù)公司法和會(huì)計(jì)準(zhǔn)則的規(guī)定,盈余公積不能轉(zhuǎn)增資本公積,只能彌補(bǔ)虧損!
2019 04/12 19:46
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2019 04/12 19:48
除了彌補(bǔ)虧損還可以轉(zhuǎn)增實(shí)收資本,發(fā)放現(xiàn)金股利吧
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2019 04/12 19:54
盈余公積的作用主要包括以下幾種:
(1)彌補(bǔ)虧損;
(2)擴(kuò)大公司生產(chǎn)經(jīng)營(yíng);
(3)增加公司資本。
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