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《企业财务通则》第24条规定:“企业以实物、无形资产方式对外投资的,其资产重估确认价值与其帐面净值的差额,计入资本公积金”。笔者认为该条规定所言的情况与通则第8条规定计入资本公积金的情况不同,它反映的是企业在投入运营以后的经营损益问题,与资本公积金没有直接的联系。如将对外投资作价的差价计入资本公积金,必将使经
Article 24 of the “General Principles of Corporate Finance” stipulates: “If an enterprise invests overseas in the form of physical or intangible assets, the difference between the confirmed value of its asset revaluation and its net book value shall be included in the capital reserve.” The author believes that the situation stated in the article is different from the situation in Article 8 of the General Regulations that is included in the capital reserve. It reflects the problem of operating profit and loss after the enterprise is put into operation, and has no direct connection with the capital reserve. If the difference in the foreign investment price is included in the capital reserve fund, it will