资本公积、盈余公积转增资本与股票股利比较  

The Comparison of Turning Capital Surplus or Reserve Surplus to Increase Capital and Distributing Stock Divedends

作　　者：张永忠[1] 李佳明[1] 

机构地区：[1]佳木斯大学,黑龙江佳木斯154007

出　　处：《佳木斯大学社会科学学报》2002年第5期35-36,共2页Journal of Social Science of Jiamusi University

摘　　要：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。According to the enterprise system, capital surplus can be turned to increase capital, reserve surplus also can be turned to increase capital, and profits distribution can distribute stock dividends. These three patterns have similarity and difference. Company should choose suitable ways to distribute the stock dividends .

关 键 词：资本公积 盈余公积 转增资本 利润分配 股票股利 

分 类 号：F233[经济管理—会计学]