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某大型手机生产企业A公司前几年利润水平较高,近几年由于国内外手机行业的激烈竞争及内部管理不善,利润水平不断下滑,出现亏损,目前其总资产评估价值3 000万元,其中厂房及土地使用权2 000万元(购入原值800万元),生产线设备500万元(原值1 000万元,账面价值500万元),原材料、半成品、产成品价值400万元,货币资金100万元,负债3 000万元,净资产为0。B公司为A公司的零配件供应商,A公司3 000万元负债的债权方为B公司。C公司是国内较大的电脑生产企业,目前准备将其业务扩展
In recent years, due to the fierce competition and poor internal management of the mobile phone industry both at home and abroad, profits of the company A, a large-scale handset manufacturer, have a relatively high level of profitability. As a result, its total assets are valued at 30 million yuan, Among them, plant and land use rights are 20 million yuan (purchased original value is 8 million yuan), production line equipment is 5 million yuan (original value is 10 million yuan and book value is 5 million yuan), raw materials, semi-finished products and finished products are worth 4 million yuan , One million yuan in monetary funds, 30 million yuan in liabilities, and zero net assets. Company B is a supplier of spare parts for Company A and Company B, a creditor of $ 30 million in Company A’s debt. C company is a larger computer manufacturer, is currently preparing to expand its business