资本公积转增资本
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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 .