公益金不宜纳入盈余公积科目中核算丁桂林在现行会计制度中，对“公益金”的处理是并入“盈余公积”中核算的。企业资产负债表和利润分配表也没有将“公益金”作为一个项目反映。但是，只要我们对“盈余公积”和“公益金”从概念、内涵、用途以及提取的比例上来分析，就可... The public welfare fund should not be included in the accounting of surplus public reserve accounts Ding Guilin In the current accounting system, the treatment of “public welfare fund” is accounted for in the “surplus public reserve”. The corporate balance sheet and profit distribution table also did not reflect the “public welfare fund” as a project. However, as long as we analyze the concept of “surplus reserve” and “commonweal fund” in terms of concept, connotation, use and proportion extracted, we can ...