资本公积的核算.pptVIP

四、资本公积的核算;四、资本公积的核算;四、资本公积的核算;四、资本公积的核算;四、资本公积的核算;四、资本公积的核算;四、资本公积的核算;四、资本公积的核算;四、资本公积的核算;四、资本公积的核算;1.资本溢价;1.资本溢价;1.资本溢价;四、资本公积的核算;四、资本公积的核算;2.股票溢价;2.股票溢价;四、资本公积的核算;接受现金捐赠;五、盈余公积的核算;五、盈余公积的核算;五、盈余公积的核算;五、盈余公积的核算;五、盈余公积的核算;五、盈余公积的核算;五、盈余公积的核算;五、盈余公积的核算;五、盈余公积的核算;五、盈余公积的核算;五、盈余公积的核算;五、盈余公积的核算;1.盈余公积计提的账务处理;1.盈余公积计提的账务处理;2.盈余公积使用的账务处理;2.盈余公积使用的账务处理;2.盈余公积使用的账务处理;2.盈余公积使用的账务处理;六、利润的分配;（一）利润分配程序;（二）利润分配的核算;;;七、本年利润和利润分配的年终结转;;;;;;