股票发行费用是指股份公司在发行股票时发生的各项费用,一般包括股票承销费、注册会计师费、评估师费、公关及广告费、印刷费等与股票直接有关的费用。股份有限公司会计制度规定:公司发行股票支付的手续费或佣金、股票印制成本等(即股票发行费用),溢价发行的,从溢价中抵消;无溢 Stock issuance expenses refer to the expenses incurred by a joint-stock company in issuing shares, and generally include the expenses directly related to stock such as stock underwriting fee, certified public accountant fee, appraiser fee, public relations and advertising fee, printing fee and so on. The accounting system of a joint stock limited liability company stipulates that the fees or commissions paid by a company to issue shares, the printing costs of the shares, etc. (that is, the expenses for issuing shares) shall be offset from the premium if the premiums are issued;