什么叫“零资产、零负债”的净壳——该在会计学语境下理解吗？

qyysz

感动，真是有心人啊1

冰封的火

资产为0、负债为0 ，资本公积、实收资本、盈余公积与未分配利润互相抵销，所有者权益也为0

tianla1984

个人认为应该是在资产项下仅有货币资金，所有者权益和负债的和等于货币资金。不知这样理解对否？

hexw

SEC Financial Reporting Manual

1160.1 Shell Company
a. What is a shell company?
A “shell” company is an entity other than an asset-backed issuer (See Topic 12) that has no or nominal operations and either:
1. no or nominal assets,
2. assets consisting solely of cash and cash equivalents, or
3. assets consisting of any amount of cash and cash equivalents and nominal other assets. [Regulation C, Rule 405]