对含有外币资本金在权益处理上的一点看法董咸德《企业财务通则》和《企业会计准则》确立了资本保全和保护债权人利益的最基本最重要的原则。各种企业，包括股份有限公司的筹资（包含筹资中按一定比例的外币出资形式）及其营运管理，都应该遵循资本保全的原则。在实务中，... Some Opinions on the Handling of Equity with Foreign Capital Capital Dong Xiande’s General Principles for Corporate Finance and the Accounting Standards for Business Enterprises set forth the most basic and important principles for capital preservation and protection of the interests of creditors. The financing of various enterprises, including joint stock limited companies (including a certain percentage of foreign currency investment in fund-raising) and their operation and management should follow the principle of capital preservation. In practice, ...