《上市公司股权分置改革中相关会计处理暂行规定》(以下简称《规定》),对股权分置改革中非流通股股东的有关会计处理问题作出了明确的规定,但未涉及流通股股东相应事项的会计处理。《规定》将非流通股股东取得股票流通权的方式概括为七种,并分别制定了相应的会计处理方法。本文拟以一一对应的方式对流通股股东的会计处理进行探讨。1、非流通股股东以向流通股股东支付现金方式取得流 The Interim Provisions on Related Accounting Treatment in the Share Merger Reform of Listed Companies (hereinafter referred to as the “Provisions”) clearly stipulate the accounting treatment of non-tradable shareholders in the non-tradable share reform but does not deal with the corresponding shareholders of tradable shares Accounting matters. “Provisions” to non-tradable shares obtained by shareholders of the circulation of the way summed up seven, and have developed a corresponding accounting approach. This article intends to deal with the accounting treatment of tradable shareholders in a one-to-one correspondence manner. 1, non-tradable shareholders to shareholders of tradable shares to pay cash flow