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实务中,财务总监面对企业所有者和经营者的代理矛盾会在财务上出现两难选择,选择一个妥当的财务处理方式尤为重要。本文中四位财务总监纠结的事情各不相同,李总监对公司挂在无形资产项下的科研开发投入成本以及每年需要付出的专利代理费有些发愁;王总监困扰的是连续投入了800万元的研发成本,并先后申报了6个专利的继电器项目就因为购买价低于专利成本投入额而被审批挡住;吴总监所在的饭店因降低了装修支出却伤及了饭店的持续发展;胡总监对公司白白交纳企业所得税1 230万元心痛不已。
In practice, the chief financial officer faces the dilemma of financial conflicts in the face of the contradiction between the agency of the owner and the manager of the enterprise. It is particularly important to choose a proper financial handling method. In this article, the four chief financial officers tangled with different things, director Li on the company linked to the intangible assets of scientific research and development investment costs and the need to pay some of the patent agency fee somewhat worried; Director Wang troubling the continuous investment of 800 million Of the R & D costs, and has declared six patents relay project because the purchase price is lower than the cost of patent input was blocked; Wu director of the hotel because of reduced renovation costs but hurt the hotel’s sustainable development; Director Hu Inadvertently paid the company an enterprise income tax of $ 12.3 million.