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[多选题]
“实收资本”账户的贷方登记()
A
B
C
D
E
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参考答案
试题答案:
A
C
D
答案解释:
P224-228,该账户是所有者权益类账户,贷方登记实际收到投资者投入的资本等资本增加额,借方登记规定程序减少注册资本的数额。期末贷方余额表示企业实际收到的资本数。
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某企业年初盈余公积余额为500万元,本年提取法定盈余公积300万元,用盈余公积转增资本200万元,该企业盈余公积的年末余额为()万元。
下列事项中,可引起“实收资本”账户发生增减变动的有()
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