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甲、总则一、全国私营企业不论已否重估财产调整资本,应于一九五○年十二月三十一日办理本年度通常决算以后,依照本办法规定将全部财产(包括资产、负债)重估价值并调整其资本额。二、重估的财产,必须为一九五○年十二月三十一日实有的财产,凡确为企业所有而并未入账的财产,应一并盘点估价整理入账。三、重估财产一律以一九五○年十二月三十一日之当地当时价格为
A. General Provisions No matter whether the private-owned enterprises in the country have revalued their property for capital revaluation or not, they should, after this year’s general final accounts are completed on December 31, 1950, transfer all the property (including assets and liabilities) Revaluate and adjust its capital. 2. The revalued property must be the actual property as of December 31, 1950, and any property that is truly owned by the enterprise and not yet accounted for should be collated and counted for valuation. Third, revaluation of property will be at the local current price as at 31 December 1950