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《财会月刊》(会计版)2005年第8 期刊登了郑庆华、杨丽媛同志的《刍议会计亏损和纳税亏损的弥补》(以下简称《郑文》)一文。《郑文》深入浅出地论述了会计亏损和纳税亏损的弥补以及两者的关系和差异,笔者读罢受益匪浅,但对其中“资本公积不可用于弥补亏损”的观点不敢苟同。《郑文》认为, 可以用于弥补亏损的公积金包括法定盈余公积和任意盈余公积,不包括法定公益金和资本公积。而笔者认为,资本公积是可以用于弥补亏损的。《公司法》规定,公司的公积金可用于弥补公司的亏损,扩大公司的生产经营规模或者转增为公司资本(或股本)。但由于《公司法》未明确“公积金”是指资本公积还是盈余公积,而其他相关法规对此也只是作了原则性的规定,因此各公司在实际弥补累计亏损时做法不一。一般认为,《公司法》中所称的公积金包括盈余公积和资
“Accounting Monthly” (Accounting Edition) No. 8, 2005 published Zheng Qinghua, Comrade Yang Liyuan “to discuss accounting losses and tax losses make up” (hereinafter referred to as “Zheng Wen”) a text. “Zheng Wen” explain profound theories in simple language to make up for accounting losses and tax losses to make up and the relationship between the two and the differences, the author read a lot of benefits, but the “capital surplus can not be used to make up for loss” point of view does not agree. Zheng Wen believes that the reserve fund that can be used to make up for losses includes the statutory surplus reserve and any surplus reserve, excluding the statutory public welfare fund and capital surplus. The author believes that the capital surplus can be used to make up for losses. According to the Company Law, a company’s provident fund can be used to make up for the loss of the company, expand the company’s production and operation scale, or turn it into a company’s capital (or share capital). However, since the Company Law does not specify whether CPF means capital reserve or surplus reserve, other relevant laws and regulations only provide principled provisions in this regard. Therefore, companies practice differently when making up accumulated losses. Generally believed that “company law” in the fund, including surplus reserves and capital