按照《企业会计准则》的规定，应对企业的资产进行评估，各项财产物资应当按取得时的实际成本计价。
它是由资本溢价、股本溢价、接受捐赠、资产评估增值、外币折算差额等原因形成的。
It is formed due to several reasons capital stock premium, present acceptance assets assessment appreciation and foreign currency converting difference, and so on.
在发生接受捐赠实物资产业务和资产评估增值业务时，应按捐赠实物资产价值和资产评估增值款扣款未来应交的所得税，暂计资本公积准备项目。
Transactions of physical contribution and asset revaluation gains should be recorded at the actual value with deductions for future income tax, also as "Reserve Funds of Capital Surplus".
应用推荐