论文部分内容阅读
《财会通讯》1989年第7期发表了刘兰同志的《企业兼并需要注意的几个财务问题》一文,文章列举了在企业兼并中需要注意的四个问题: 1、资产评估问题。现在各兼并单位都未强调资产价值的准确评估,国营企业一般按帐面价值划拨,不同所有制企业之间,一般也未进行仔细核算。有些被兼并的企业由于原来把应计入固定资产价值的开支挤入成本费用,使企业的固定资产价值偏低。因此不能按帐面价值划拨,应根据其帐面价值参照新旧程度、物价调整等因素,重新估价。要考虑资产的升值问题,
In the 7th issue of the “Accounting Newsletter” in 1989, Comrade Liu Lan published the article “Commercial Mergers Needs Attention in Several Financial Issues.” This article lists four issues that need to be noted in the merger of enterprises: 1. Assets assessment. None of the annexed companies now emphasizes an accurate assessment of the value of assets. State-owned enterprises are generally allocated according to the book value, and between different ownership enterprises, they are generally not carefully accounted for. Some merged companies have squeezed out the expenses that should be included in the value of fixed assets into cost costs, making the value of fixed assets of the company low. Therefore, it cannot be allocated according to the book value, and it should be re-evaluated based on the book value of the old and new, price adjustment and other factors. To consider the appreciation of assets,