一、问:股份有限公司发行股票支付的手续费或佣金等发行费用,减去发行股票冻结期间产生的利息收入后的余额,在股票发行没有溢价或溢价金额不足以支付上述余额的情况下,能否作为长期待摊费用分期摊销?答:股份有限公司发行股票支付的手续费或佣金等发行费用,减去发行股票冻结期间 First, Q: The issuing expenses for commissions or commissions issued by a joint stock limited company minus the balance of interest income generated during the period when the stock issuance is frozen shall, in case there is no premium or the premium amount of the stock issuance is insufficient to pay the aforesaid balance, Can amortization as long-term expenses to be amortized? A: issuing costs such as commissions or commissions issued by a company limited by shares, less the frozen period