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优先股在我国资本市场的成长时间不长,但带来的冲击却不容忽视。权益性与债务性兼得是优先股的天然优势,从金融财会角度分析,所有者权益与公司负债的划分却成为了公司会计处理的难点,因为不同的会计处理方式将对发行主体的资本结构带来不一样的影响。本文从发行主体的角度出发,分析优先股的债务性与权益性,并对二者的会计处理方式进行分析并探讨其对发行主体资本结构的影响。
The growth of preference shares in the capital market in our country has not been long, but the impact it brings can not be ignored. The combination of equity and debt is the natural advantage of preferred stock. From the perspective of financial accounting, the division of owner’s equity and corporate liability has become a difficult part of the accounting treatment of the company because different accounting treatments will affect the capital structure of the issuer Bring a different impact This article analyzes the debt and equity of the preferred stock from the perspective of the issuer, and analyzes the accounting treatment of both and explores its impact on the issuer’s capital structure.