根据财政部新修订的《企业会计准则———债务重组》的规定 ,上市公司的债务重组收益不能计入当期利润反映在公司利润表中 ,而只能被确认为资本公积反映在资产负债表中。这样 ,资本公积在原有的“股本溢价”、“接受捐赠资产准备”等 10个明细科目的基础上又增加了“资本公积— According to the newly revised “Accounting Standards for Business Enterprises --- Debt Restructuring” newly issued by the Ministry of Finance, the income from debt restructuring of listed companies can not be accounted into the profits of the current period as reflected in the company’s income statement but can only be recognized as the capital reserve is reflected in the assets and liabilities Table. In this way, capital reserve has added “capital reserve - on the basis of 10 detailed subjects such as the original” share premium “and” acceptance of donated assets "