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近几年,我国内地及港台地区经济发展蓬勃,出现了颇多有潜质的中小型企业。由于这些企业正处于成长阶段,因此融资渠道较为缺乏。为此,香港联交所筹办了香港创业板市场(又称二板市场),为他们提供一个融资市场,以筹集资金来扩张及发展其业务,并强化香港的亚洲金融中心地位。 创业板上市规则于1999年7月获得通过,其上市资格要求较主板市场宽松,但对企业在资料披露方面的要求则较主板市场为多。下面介绍的是会计问题中固定资产及在建工程的会计处理应注意的几个方面:
In recent years, the economic development in the Mainland, Hong Kong and Taiwan has been flourishing, and many promising small and medium enterprises have emerged. As these enterprises are in a stage of growth, there is a lack of financing channels. To this end, the Hong Kong Stock Exchange has organized the Hong Kong GEM (also known as the Second Board Market) to provide them with a financing market to raise funds to expand and develop their businesses and to strengthen Hong Kong's position as Asia's financial center. The GEM Listing Rules were passed in July 1999. Its listing qualifications are more lenient than those of the Main Board. However, the requirements for information disclosure in enterprises are more than those in the Main Board. Described below are accounting issues in fixed assets and accounting of projects under construction should pay attention to several aspects: