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无锡威孚股份有限公司是我市第一批股份制改组的试点企业。在全民企业会计制度向股份制企业会计制度转换工作中,我们遇到了许多新业务和新问题,在学习贯彻股份制制度的同时,也进行了研究探索。现将其中几个较为突出的问题阐述如下。一、评估的固定资产原价和累计折旧的入帐问题全民企业改组为股份制企业,固定资产须要经过重新评估原帐面的原值,累计
Wuxi Weifu Co., Ltd. is the city’s first batch of joint-stock restructuring of pilot enterprises. In the process of transforming the accounting system of universal enterprises into the accounting system of joint stock enterprises, we encountered many new businesses and new problems. We also conducted research and exploration while studying and implementing the system of joint stock companies. Here are some of the more prominent issues are as follows. First, the assessment of the original fixed assets and accumulated depreciation of the accounting problems All-state restructuring of enterprises into joint-stock enterprises, fixed assets subject to re-assessment of the original value of the original book, total