论文部分内容阅读
随着我国市场经济的逐步发展和现代企业制度的逐步确立.企业的产权变动行为日益频繁,如何正确进行资产评估结果的帐务处理成为企业财会人员时常遇到的问题。对于资产评估结果的帐务处理,《企业财务通则》第8条规定:……法定财产重估增值……计入资本公积金。第24条规定:企业以实物、无形资产方式对外投资的,其资产重估确认价值与帐面净值的差额,计人资本公积金。《企业会计准则》第40条规定:资本公积金包括股本溢价、法定财产重估增值、接受捐赠的资产
With the gradual development of China’s market economy and the gradual establishment of a modern enterprise system, the changing behavior of property rights of enterprises is becoming more and more frequent. How to properly perform the accounting treatment of the results of asset assessment has become a common problem encountered by corporate accounting personnel. For the accounting treatment of the results of asset assessment, Article 8 of the “General Principles of Corporate Finance” stipulates that: ... the revaluation of legal assets shall be added to the capital reserve. Article 24 stipulates: If an enterprise invests in foreign investment in the form of physical or intangible assets, the difference between the recognized value of assets revaluation and the net book value shall be counted as a capital reserve fund. Article 40 of the “Accounting Standards for Business Enterprises” stipulates that: Capital reserves include equity premium, legal property revaluation, and donated assets.