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一、以实物出资时,允许以抵押的资产进行投资吗?怎样进行有关的审验?根据现行的《中国注册会计师执业规范指南第3号——验资》的相关规定,以房屋、建筑物、机器设备等实物资产出资时,除了观察、盘点实物,还应验证出资前的产权是否归属出资者。对实物中须办理过户手续但在验资时尚未办妥的,应检查被审验单位及其出资者之间是否签署了在规定期限内办妥过户手续的承诺函。用于抵押的实物资产,因其产权归属尚未确定,不能用以出资,除非在审验日前办理解
First, the investment in kind, allowing the assets to be mortgaged investment? How to carry out the relevant audit? According to the current “Chinese CPA Code of Practice No. 3 - Capital Verification,” the relevant provisions of housing, buildings, machinery Equipment and other physical assets, in addition to observation, inventory in kind, should also verify whether the ownership of the capital contribution prior to the investor. For physical transfer of ownership procedures required but the capital verification has not yet been completed, should check the units and their affiliates signed between the deadline to complete the transfer letter of commitment procedures. The physical assets used for the mortgage can not be used for capital contribution unless the ownership of the property rights has not been determined unless the solutions are obtained before the inspection date