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企业注册资金是企业自有资金中可以申请注册的那一部分基金。目前,国家尚未规定企业自有资金中哪些可作为注册资金,习惯上是以企业的固定基金和流动基金的总和作为注册资金。它的构成项目是:企业的固定基金、流动基金、国家扶持基金和专项基金中属于生产性的基金(如:更新改造基金、生产发展基金、公积金等),以及税后利润分配为生产性的专用基金。笔者仅就企业注册资金的验资审计要点与注意事项,谈谈刍荛之见。一、对营运中企业验资审计要点:首先以企业最近一个月的月末日作为验资的生效日,审查该时点企业资金静态状况下的实有资金额。在核实帐、表中资
The registered capital of a company is the part of the fund that can be applied for registration in the company’s own funds. At present, the state has not yet stipulated which of its own funds can be used as registered capital. It is customary to use the sum of fixed funds and liquid funds of enterprises as its registered capital. Its constituent projects are: Fixed funds, liquidity funds, national support funds, and special funds that are productive in the enterprise (eg, renovation and reform funds, production development funds, and provident funds, etc.), and the distribution of after-tax profits as productive. Special fund. The author only talks about the main points and matters needing attention of the capital verification audit of the registered capital of the enterprise. I. Auditing points for verification of operating companies: First, the company’s latest month’s end of the month is used as the effective date of the capital verification, and the actual amount of funds under the static status of the company’s funds at that time is reviewed. In verifying the accounts,