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为了促进企业结构调整,规范企业兼并的会计处理,根据有关法律、法规和相关的财务制度,制定本规定。一、被兼并企业的帐务处理(一)财产清查的处理经批准被兼并的企业,应对固定资产、流动资产、无形资产、长期投资以及其它资产进行全面清查登记,编造财产清册,同时对各项资产损失以及债权债务进行全面核对查实。对财产清查过程中发现的资产盘盈、盘亏、毁损、报废等,应当分别下列情况进行处理:1.盘亏、毁损的各种材料物资,借记“待处理财产损溢——待处理流动资产损溢”科目,贷记“原材料”、“产成品”、“应交税金——应交增值税(进项税额转出)”等科目。
In order to promote the adjustment of enterprise structure and standardize the accounting treatment of mergers and acquisitions, these Provisions are formulated in accordance with relevant laws and regulations and the relevant financial systems. I. Accounting treatment of the merged enterprise (1) Handling of the inventory of the assets The enterprises approved to be merged shall carry out a full inventory of the fixed assets, the current assets, the intangible assets, the long-term investments and other assets and prepare the inventory of assets. At the same time, Asset loss and credit debt to conduct a comprehensive verification check. Disclosure of assets, discounts, damages, scraps, etc. found in the process of property inventory shall be handled in the following circumstances respectively: 1. Loss of or damage to various materials and materials, debit, “pending loss of property - to be treated Dealing with the current assets loss ”subjects, credit “ raw materials ”, “ finished products ”, “ tax payable - VAT should be paid (input tax transferred) ”and other subjects.