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新修订的《企业会计准则——投资》与旧准则相比,最大的变化是对初始投资成本的确认标准作了改变;同时,对长期投资减值的处理做出了更加明确的规定。下面举一个实例来分析企业以放弃非现金资产进行长期股权投资的财务处理。2000年2月,A 企业以 X 设备对 B 企业投资,该设备的原始价值为3000元,累计折旧为1000元,账面价值为2000元,评估价值为2500元,占 B 企业股本总额的15%,A 企业适用的所得税税率为33%;8月,A 企业预计该项投资的可收回余额为2400元,并计提了减值准备;2001年1月,A 企业以 Y 设备对 C 企业投资,该设备原始价值为5000元,累计折旧2000元,账面价值为3000元,评估价值为3500元,占
Compared with the old standard, the newly revised “Accounting Standard for Business Enterprises - Investment” has made the biggest change in the recognition of the initial investment cost. At the same time, it has made clearer provisions on the treatment of long-term investment impairment. Here is an example to analyze the company to give up non-cash assets for long-term equity investments in financial transactions. In February 2000, Company A invested in Company B with X equipment. The original value of the equipment was 3,000 Yuan, the accumulated depreciation was 1,000 Yuan, the book value was 2,000 Yuan and the appraised value was 2,500 Yuan, accounting for 15% of the total share capital of Company B. , A corporate income tax rate of 33%; August, A business is expected to recoverable balance of the investment of 2,400 yuan, and made provision for impairment; January 2001, A company to Y equipment investment in C companies , The original value of the device is 5,000 yuan, the accumulated depreciation of 2,000 yuan, the book value of 3,000 yuan, the estimated value of 3,500 yuan, accounting for