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第3章所有者权益.
3.1实收资本·····················································································3-1
3.1.1投资者投入的资本···································································3-1
3.1.2中外合作经营企业利润归还投资·················································3-2
3.1.3股份有限公司的股本································································3-2
3.1.4国家划拨资本金·····································································3-3
3.1.5实收资本(或股本)的变动：························································3-3
3.2资本公积·····················································································3-4
3.2.1明细科目设置········································································3-4
3.2.2资本/股本溢价········································································3-5
3.2.3接受捐赠··············································································3-5
3.2.4国家专项拨款形成各项资产的部分··············································3-6
3.2.5按权益法核算的被投资公司资本公积增加时··································3-6
3.2.6公司接受外币投资···································································3-6
3.3盈余公积·····················································································3-7
3.3.1盈余公积的计提·····································································3-7
3.3.2外商投资企业的盈余公积··························································3-7
3.3.3用盈余公积弥补亏损································································3-8
3.3.4用盈余公积派送新股································································3-8
3.3.5用盈余公积分配现金股利··························································3-8
3.3.6以法定公益金用于集体福利设施·················································3-8
3.3.7提取用于补充流动资本的部分····················