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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,应于一九五零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,必须为一九五零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、重估财产一律以一九五零年十二月三十一日之当地当时价格为估价标准。四、倘遇某种物价有不正常的变动,不能以一九五零年十二月三十一日为标准时,得由各地评审委员会公议合理价格为估价标准。五、凡设有分支机构的私营企业,各分支机构的财产,应按所在地之价格及手续分别重估,由总机构合并计算。
A. General Provisions 1. The national private enterprise, whether or not it has reassessed capital for property adjustment, shall apply for the normal final accounts of the current year on December 31, 1950. All assets (including assets and liabilities) shall be provided in accordance with these Measures. Revaluate the value and adjust its capital. 2. The reassessed property must be real property as of December 31, 1950. Any property that is really owned by the company and is not accounted for should be valuated and accounted for. 3. The revaluation of property shall be based on the current local price as of December 31, 1950. 4. In the event of an abnormal change in the price of a certain item, which cannot be determined on December 31, 1950, the local public review committee may use the reasonable price as the evaluation standard. 5. For private enterprises that have branch offices, the assets of each branch office shall be re-evaluated according to the location’s price and procedures, and shall be jointly calculated by the head office.