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针对最近一段时间会员来函询问的上市公司会计、审计问题,中国注册会计师协会专家技术援助小组对其中一些具有普遍意义的问题进行了研究,现答复如下:一、X 上市公司的控股股东为 Y 国有独资企业。2003年8月,Y 企业被 Z 民营企业收购。该项收购涉及与执行财政部印发的《企业资产损失财务处理暂行办法》(财企[2003]233号)(以下简称《暂行办法》)有关的4个问题:
For the most recent period, members of the communication asked accounting and auditing of listed companies, the Chinese Institute of Certified Public Accountants Expert Technical Assistance Group on some of the issues of general significance were studied, the following reply: First, X listed company’s controlling shareholder of Y state Sole proprietorship. August 2003, Y business was acquired Z private enterprises. The acquisition involved four issues related to the implementation of the Interim Measures for the Financial Treatment of Enterprise Assets Losses (Cai Qi [2003] No. 233) issued by the Ministry of Finance (the “Interim Measures”):