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资产评估业务完成后,资产业务的各方当事人通常要对资产评估的结果进行会计处理。该项会计处理应遵循两条原则:一是会计处理的形式要与资产评估的目的相一致,对于不同的资产业务所要求的各不相同的评估目的,应采用与之相适应的会计处理形式,有时需要按评估结果或交易价格调整账务,有时则只作为分析的依据,并不作账务调整。二是对评估结果进行会计处理的计价应按实现原则确定,实现原则是指资产评估业务的最终协商价或成交价是会计计价的最终依据,当协商价或成交价与评估价不一致时,会计处理所依据的是前者而不是后者。笔者就不同资产评估业务,在最终协商价、成交价与资产评估价一致的条件下的会计处理作些介绍。
After the asset valuation business is completed, all parties to the asset business usually have to process the asset valuation results. The accounting treatment should follow two principles: First, the form of accounting treatment should be consistent with the purpose of asset valuation, for different assets required by the different assessment purposes, should be used to adapt to the form of accounting , Sometimes need to adjust the accounts according to the evaluation result or the transaction price, and sometimes it is only used as the basis for the analysis and is not adjusted for the accounts. Second, the valuation of the accounting treatment of valuation results should be determined according to the principle of realization, the realization of the principle refers to the final assessment of asset valuation business or transaction price is the ultimate basis for accounting, when the consultation price or transaction price and valuation inconsistent, the accounting The treatment is based on the former rather than the latter. The author of different asset valuation business, the final negotiation, the transaction price and asset valuation under the conditions of accounting treatment for some introduction.