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公司吞并怎么进行帐务处理?

2016-07-15

  公司吞并怎么进行帐务处理?

  Company how to accounting?

  一、工业清查的帐务处理

  A, industrial inventory accounting

  公司一旦被赞同吞并,应对固定资产、活动资产、无形资产、长期投资以及其它资产进行悉数清查挂号,编造工业清册,一起对各项资产丢掉以及债权债务进行悉数核对查实。对工业清查过程中发现的盘盈、盘亏、毁损、报废等,应当依据情况进行处理:

  Company once being approved annexation, fixed assets, activities, assets, intangible assets, long-term investments, and other assets to register all inventory, fabricating industry record, lost on various assets and debts together undertake all verify check. Found in the process of industrial inventory inventory surplus, dish deficient, damaged, scrap, etc., shall be punished according to the situation:

  1、盘亏、毁损的各种材料物资,借记“待处置财富损溢-待处置活动资产损溢”类别,贷记“原材料”,“产废品”,“应交税金-应交增值税(进项税额转出)”等类别。盘盈的各种材料等,借记“原材料”等类别,贷记“待处置财富损溢-待处置活动资产损溢”类别。原材料等选用方案成本核算的公司,还应一起结转材料本钱差别。济南代理记账公司

  1, losses and damage of various materials supplies, debit "with the disposal of caustic excessive wealth - with asset disposal activities caustic excessive" category, "raw material" is credited to "scrap", "should hand in taxes - payable VAT (VAT on purchase turn out)" and other categories. Inventory surplus of various materials, such as debit "raw material" categories, such as credit "with the disposal of caustic excessive wealth - with asset disposal activities caustic excessive" category. Raw materials such as selection of project cost accounting of the company, also should carry forward the material capital. Jinan bookkeeping agency company

  2、盘亏的固定资产,借记“待处理工业损溢-待处理固定资产损溢”、“累计折旧”类别,贷记“固定资产”类别。报废和毁损的固定资产应转入收拾,按固定资产净值,借记“固定资产收拾”类别,按已提折旧,借记“累计折旧”类别,按固定资产原价,贷记“固定资产”类别;收拾过程中发生的收拾收入和残料价值,借记“银行存款”、“原材料”等类别,贷记“固定资产收拾”类别;发生的收拾费用,借记“固定资产收拾”类别,贷记“银行存款”等类别。固定资产收拾后的收益,借记“固定资产收拾”类别,贷记“运营外收入-处理固定资产净收益”类别;固定资产收拾后的净丢掉,差异情况处理:归于自然灾害等非正常因素构成的丢掉,借记“运营外开销-非常丢掉”类别,贷记“固定资产收拾”类别;归于正常的处理丢掉,借记“运营外开销-处理固定资产净丢掉”类别,贷记“固定资产收拾”类别。盘盈的固定资产,按重置完全阶值,借记“固定资产”类别,按新旧程度估计的折旧额,贷记“累计折旧” 类别,按重置完全价值减去估计折旧后的净值,贷记“待处理工业损溢-待处理固定资损溢”类别。

  2, losses of fixed assets, debit "pending industrial caustic excessive - pending caustic excessive fixed assets", "accumulated depreciation" category, credit "fixed assets" category. Scrap and destruction of fixed assets should be transferred to tidy up, according to the net value of fixed assets, debit "fixed assets up" category, according to the already carry depreciation, debit "accumulated depreciation" category, according to the original price of fixed assets, credit "fixed assets" category; Packing occurred in the process of income and pack the residual value, debit "bank deposit", "raw material" categories, such as credit "pick up" fixed assets category; The packing charge, debit "pick up" fixed assets category, credit "bank deposits" and other categories. Fixed assets pack after earnings, debit "pick up" fixed assets category, credit "operating income - processing fixed assets net income" category; Net fixed assets pack after losing, the different treatment: a lost due to natural disasters and other abnormal factors, debit "operating expenses - very lose" category, credit "pick up" fixed assets category; Lost due to normal handling, debit "operating expenses - deal with fixed assets net loss" category, credit "pick up" fixed assets category. Inventory surplus of fixed assets, according to reset the order value completely, debit "fixed assets" category, according to the degree of old and new estimates of depreciation, credit "accumulated depreciation" category, according to the reset value minus the estimated net value after depreciation, completely credit the industrial caustic excessive - pending to be processed stuck caustic excessive "category.

  3、按规矩转销盘亏、毁损的各种材料物资时,按收回的残料价值,借记“原材料”等类别,按可以收回的稳妥补偿和过失人补偿的数额,借记“其它应收款”等类别,贷记“待处置财富损溢-待处置活动资产损溢”类别;归于非常丢失有些,借记“经营外开销-非常丢失”类别,贷记“待处置财富损溢-待处置活动资产损溢”类别;归于一般运营丢失有些,借记 “管理费用”类别,贷记“待处置财富损溢-待处置活动资产损溢”类别。按规矩转销盘盈的各种材料物资时,借记“待处置财富损溢-待处置活动资产损溢” 类别,贷记“管理费用”类别。

  3, according to the rules written off dish deficient, and damage of various materials supplies, according to recover the scrap value, debit "raw material" category, according to the can recover the err on the side of the amount of compensation and error compensation, debit "other receivables" category, such as credit "with the disposal of caustic excessive wealth - with asset disposal activities caustic excessive" category; Due to some very lost, debit "operating expenses - very missing" category, credit "with the disposal of caustic excessive wealth - with asset disposal activities caustic excessive" category; Due to some general operating loss, debit "management fees" category, credit "with the disposal of caustic excessive wealth - with asset disposal activities caustic excessive" category. According to the rules of the plate full of all kinds of material goods, debit "with the disposal of caustic excessive wealth - with asset disposal activities caustic excessive" category, credit "management fees" category.

  4、按规矩转销盘亏的固定资产时,借记“运营外开销-固定资产盘亏”类别,贷记“待处理工业损溢-待处理固定资产损溢”类别。按规矩转销盘盈的固定资产,借记“待处理工业损溢-待处理固定资产损溢”类别,贷记“运营外收入-固定资产盘盈”类别。

  4, according to the rule of distributing a dish deficient in fixed assets, debit "operating expenses - fixed assets inventory ahortage" category, credit "to be processed industrial caustic excessive - pending caustic excessive fixed assets" category. In the reseller, inventory surplus of fixed assets, debit "pending industrial caustic excessive - pending caustic excessive fixed assets" category, credit "operating income - fixed assets inventory surplus" category.

  5、对于按规矩确实无法收回的帐款等,经赞同转销时,选用直接转销法的,借记“管理费用”类别,贷记“应收帐款”等类别;选用备抵法的,借记“坏帐准备”类别,贷记“应收帐款”类别,坏帐准备缺少核销的有些,还应借记“管理费用”类别,贷记“应收帐款”类别。对于确实不能偿还的帐款等,按规矩转销时,借记“应付帐款”等类别,贷记“运营外收入”类别。

  5, according to the rules do not recover accounts, etc., by the agreed with resellers, choose direct reseller, debit "management fees" category, credit "accounts receivable" category; Use the allowance method, debit "provision for bad debts" category, credit "accounts receivable" category, some of the provision for bad debts of lack of cancel after verification, still should debit "management fees" category, credit "accounts receivable" category. For accounts do not repay, according to the distributing rules, debit categories such as "accounts payable", credit "operating income" category.

  6、对没有处置的潜亏、产废品清查丢失和亏本挂帐,经主管财务机关阅览后,冲减亏本公积和本钱公积,缺少有些冲销实收本钱,借记“亏本公积”、“本钱公积”、“实收本钱”类别,贷记“待处置财富损溢”、“利润分配-未分配利润”类别。

  6, without treatment of hidden loss, produce waste inventory loss and at a loss to hang, after review by the competent financial authority, blunt loss-mitigation reserves and capital reserves, it is lack of some written paid-in capital, debit "lose money reserves", "capital reserve", "class of paid-in capital", credit "for treatment of caustic excessive wealth", "profit distribution - undistributed profit" category.

  二、资产评估的帐务处理

  Second, the assets evaluation

  公司一旦被赞同吞并,按照规矩由法定资产评估组织对其工业进行资产评估,评估资产价值报国有资产管理部门阅览供认后,进行如下处理:

  Company once being approved annexation, according to the rules by statutory asset appraisal organization of its industrial assets assessment, assessment value of the asset shall be reported to the state-owned assets administrative department of the reading after admission, the following process:

  1、公司应按赞同评估供认的资产价值调整有关资产的帐面价值,活动资产、长期投资以及无形资产应当按照评估供认的价值与帐面价值之间的差额,借记(或贷记)“本钱公积”类别。

  1, the company should be evaluated according to the agreed with confessed to the value of the assets adjustment related to the book value of assets, assets, long-term investments and the value of intangible assets shall be in accordance with the assessment confessed and the difference between the book value, the debit (or credit) "capital reserve" category.

  2、对于固定资产,应按评估供认的固定资产原价值与原帐面原值之间的差额,借记(或贷记)“固定资产”类别,按评估供认的固定资产净值与固定资产原帐面净值之间差额,贷记(或借记)“本钱公积”类别,按照两者之间的差额,贷记(或借记)“累计折旧”类别。

  2, for a fixed asset, the original value of fixed assets that should be according to the evaluation of confession and the difference between the original book value, the debit (or credit) "fixed assets" category, according to the assessment of confession of net value of fixed assets and the difference between the net book value of fixed assets, credit (or debit) "capital reserve" category, according to the difference between the two, credit (or debit) "accumulated depreciation" category.

  三、结束旧帐的帐务处置

  Third, end the old account accounting disposal

  (一)被吞并方公司的帐务处置损失法人资格的公司结束旧帐时,借记全部负债和全部者权益类其他余额,贷记全部资产类其他余额;保留法人资格的公司,仍可持续沿袭原公司帐册,也可以结束旧帐,另立新帐。公司无论是持续沿袭原公司帐册,仍是另立新帐,均应将被吞并公司的净资产悉数转入实收本钱。

  (a) been gobbled up the company's accounting treatment of the legal person status of the company over old account, debit balance and all the rights and interests of other all liabilities, credit asset class all other balance; Retain legal personality of the company, still sustainable follow original company account books, also can end the old account, the other model of account. Company whether continue to follow the original account books, a seafarer is still another account, all shall will be swallowed up the company's net assets into the paid-in capital.

  (二)吞并方公司的帐务处置

  (2) the annexation of the company's accounting treatment

  1、被吞并公司损失法人资格情况下的处置:

  1, be swallowed disposal cost the company legal person qualification conditions:

  (1)采用有偿办法吞并的,按照各项资产评估承认的价值,借记全部资产类别,按照成交价高于评估承认的净资产的差额,借记“无形资产-商誉”类别,按照承认的各项负债数额,贷记全部负债类别,按时必定的成交价,贷记“专项抵挡款-抵挡吞并公司款”类别。公司支付价款时,借记“专项抵挡款-抵挡吞并公司款”类别,贷记“银行存款”类别。

  (1) using paid way of annexation, according to the value of the assets appraisal admitted, debit all asset classes, according to the price is higher than the assessment acknowledge the difference between the net assets, debit "intangible assets and goodwill" category, according to admit that the liabilities, the amount of credit category, all liabilities on time surely clinch a deal valence, credit "special paragraphs resist - against the annexation of the company" category. Company to pay the price, debit "special paragraphs resist - against the annexation of the company" category, credit "bank deposit" category.

  (2)采用无偿划转办法吞并的,应按各项资产、负债评估承认的价值,借记全部资产类别,贷记全部负债类别,两者之间如有差额,贷记“实收本钱”类别。济南代理记账公司

  (2) USES the free transfer ways of annexation, should press evaluation admit the value of the assets and liabilities, debit all asset classes, credit category, all liabilities if there is a difference between, credit "paid-up capital" category. Jinan bookkeeping agency company

  2、被吞并公司仍保留法人资格情况下的处理。

  2, being merged company remains the legal person status case processing.

  (1)公司有偿吞并其他公司,作为投资处理,按支付的价款,借记“长期投资”类别,贷记“银行存款”等类别。

  (1) paid acquire other companies, as an investment, according to the payment of the price, debit "long-term investment" category, credit "bank deposits" and other categories.

  (2)公司采用无偿划转办法取得被吞并公司资产的,按划转净资产,借记“长期投资”类别,贷记“实收本钱”类别。

  (2) the company adopts free transfer method have been gobbled up the company's assets, according to the net asset transfer, debit "long-term investment" category, credit "paid-up capital" category.

  3、吞并公司享受优惠政策的帐务处置。

  3, annexation of the company enjoy preferential policies of accounting treatment.

  (1)“优化本钱结构”试点城市经济效益好的国有公司吞并困难国有公司的,按照规矩享受免息、暂停的优惠政策,依据“对于优势国有公司吞并困难国有工业花费公司后的有关银行贷款利息管帐处置的告诉”的规矩处置。

  (1) the good economic performance "optimization of capital structure" pilot cities difficulties state-owned companies, state-owned company in accordance with the rules and enjoy preferential policies of the interest-free, suspension, according to the difficult state-owned industrial cost advantage "for state-owned company after company account on bank loan interest of tube disposal told" the custom of the disposal.

  (2)被吞并公司归于政策性亏本的,其产权转让成交后,吞并公司可以在被吞并公司原核定的政策性亏本补助范围内,持续享受一定期限的亏本补助的,按规矩计算应收的补助时,借记“应收补助款”类别,贷记“补助收入”类别;收到补助时,借记“银行存款”类别,贷记“应收补助款”类别。

  (2) being merged company for policy at a loss, its property rights transfer after clinching a deal, annexation of the company may be annexed company approved by the original policy at a loss in the allowance range, continues to enjoy a certain period of allowance of at a loss, according to the rules when calculating the benefits of accounts receivable, debit "receivable grant" category, credit "subsidies income" category; Receive subsidies, debit "bank deposit" category, credit "accounts receivable grant" category.

  济南代理记账公司:http://www.jnqqjz.com/