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(三) 结束完竣的会计处理按照文件规定:企业被兼并或被出售后,应及时办理帐务结束手续。应借(减)记所有负债科目的余额;贷(减)记所有资产科目的余额;按所有资产与负债科目余额的差额,借(增)记“其他应收款——应收产权转让收入”科目。企业产权转让应得价款大于企业净资产的差额,借(增)记“其他应收款——应收产权转让收入”科目,贷(增)记“流动基金”科目。被出售企业出售国有土地使用权,按购买方实际支付的有偿转让金额,借(增)记“其他应收款——应收产权转让收入”科目,贷(增)记“流动基金”科目。例:××皮鞋厂为被兼并企业,按照核准确认的
(3) The accounting treatment for the completion of the closure shall be in accordance with the provisions of the document: After the company is merged or sold, it shall promptly complete the closing procedure of the account. The balance of all liabilities should be recorded (deducted); the balance of all assets held (deducted); the difference between the balances of all assets and liabilities, and the other receivables - income from transfer of equity “subject. The difference between the price due for the transfer of the property rights of the enterprise and the net assets of the enterprise shall be recorded, and the account of ”other receivables - income receivable due to transfer of property rights“ shall be recorded by (increasing), and the term ”current fund“ shall be recorded for the loan (increasing). The sold company sells the state-owned land use rights. According to the paid transfer amount actually paid by the purchaser, the account of ”other receivables-increased receivables from transfer of property rights“ shall be recorded (added), and the account of ”current fund" shall be credited (increased). Example: Xx Leather Shoes Factory is a merged company and it is approved according to the approval