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你好老師,當(dāng)股東投入的資金大于注冊資金時(shí),賬務(wù)上是做成資本公積還是做成借款比較合適?
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同學(xué)你好,建議計(jì)入資本公積。
2021 06/27 23:59
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2021 06/28 18:24
計(jì)入資本公積和借款有什么區(qū)別
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2021 06/28 20:38
從經(jīng)濟(jì)業(yè)務(wù)的本質(zhì)來看,屬于所有者權(quán)益,應(yīng)該計(jì)入資本公積。
借款則是企業(yè)的一項(xiàng)資產(chǎn)。
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2021 06/28 21:18
好的,謝謝
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2021 06/28 21:20
不客氣,祝學(xué)習(xí)順利。
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