第3章所有者权益....................................................................................................33.1实收资本···········································································································33.1.1投资者投入的资本·····················································································33.1.2中外合作经营企业利润归还投资·······························································43.1.3股份有限公司的股本·················································································43.1.4国家划拨资本金·························································································63.1.5实收资本(或股本)的变动：········································································63.2资本公积···········································································································73.2.1明细科目设置····························································································73.2.2资本/股本溢价···························································································83.2.3接受捐赠···································································································83.2.4国家专项拨款形成各项资产的部分····························································93.2.5按权益法核算的被投资公司资本公积增加时·············································93.2.6公司接受外币投资···················································································103.3盈余公积·········································································································103.3.1盈余公积的计提·······················································································103.3.2外商投资企业的盈余公积········································································113.3.3用盈余公积弥补亏损········································································...
