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The Comparison of Turning Capital Surplus or Reserve Surplus to Increase Capital and Distributing Stock Divedends
Author(s): 
Pages: 35-36
Year: Issue:  5
Journal: JOURNAL OF SOCIAL SCIENCE OF JIAMUSI UNIVERSITY

Keyword:  资本公积盈余公积转增资本利润分配股票股利;
Abstract: 按企业会计制度规定,资本公积可转增资本,盈余公积也可转增资本,利润分配还可以发放股票股利,这三者既有一致的地方,又有区别.公司应选择合适方式发放股票股利.
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