一、关于被投资公司以利润转增资本被投资企业以利润转增为资本即分派股票股利时,对于被投资企业,根据股东大会或董事会批准的利润方案,作借记“利润分配——未分配利润”科目,贷记“股本或实收资本”科目;对于投资企业,根据《企业会计制度》和《企业会计准则——投资》的规定,不作会计处理。笔者认为这种做法值得商榷。投资企业对被投资企业的投资成本 I. About Invested Company Translating Capital into Profits When invested enterprises convert profits into capital, which is the distribution of stock dividends, for the investee enterprises, according to the profit plan approved by the general meeting of shareholders or the board of directors, Undistributed profit “subjects, credited ” share capital or paid-in capital “subjects; for investment enterprises, according to the” enterprise accounting system “and” Accounting Standards for Business Enterprises - Investment "requirement, no accounting treatment. I think this approach is questionable. The investment cost of the invested enterprise to the invested enterprise