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我们在对某施工企业资产评估中,首先明确了各组的工作重点。如存货组,主要是库存物资;帐款组主要是债权债务。并对审计人员进行了重点分工。 核算体制包括公司二级核算、三级核算等内部核算单位,通过调查,我们了解到该单位的往来帐包括发包单位往来、分包单位往来、供销单位往来、其他往来、内部银行存款、内部银行贷款等等。 整个评估方案分六个部分。(1)评估范围;(2)评估基准时间;(3)评估依据;(4)评估程序和方法;(5)评估集中时间;(6)评估人员组成及分工。 在评估方案中,确定了评估方法为:(1)固定资产采用重置成本法;(2) 流动资产主要采用历史成本法,并结合现行价格综合计价法;(3)长期投资采用收益现值法。
We assess the value of a construction company assets, the first clear the focus of each group. Such as inventory group, mainly inventory supplies; accounts group is mainly debt. And auditors carried out a key division of labor. The accounting system includes internal accounting units such as second-level accounting and third-level accounting. Through investigation, we know that the current account of the unit includes the contractual relations between the contracting unit, the subcontractor, the supply and marketing unit, the other transactions, the internal bank deposit, the internal bank Loans and more. The entire assessment program is divided into six sections. (1) the scope of the assessment; (2) the assessment of the baseline time; (3) the assessment basis; (4) the assessment procedures and methods; (5) the assessment of the concentration of time; (6) the assessment of personnel composition and division of labor. In the assessment plan, the assessment methods were determined as follows: (1) The method of replacement cost is used for fixed assets; (2) The historical cost method is mainly used for the current assets, combined with the current price comprehensive valuation method; (3) The present value of the long- law.