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财物评估增减值的管帐处理?
Property assessment increase or decrease in value of tube account?
1.改制公司财物评估价值经财物管理部门答应后，在评估效果有用期内，按答应效果调账。调账日为处理产权转移手续之日。改制公司在本钱公积类别下，增设法定财物重估增值明细类别，核算公司评估供认的净财物与账面净财物的差额。济南代办公司注册
1. The restructured company property assessment value after promised to property management department, useful in assessing effect during the period, according to the promise effect reconciliation. Reconciliation day to handle formalities for transfer of property rights. Restructuring the company under the capital reserves category, add legal increment of property value through revaluation detail category, accounting firms evaluate confessed the difference between the book net net property and possessions. Jinan company registration agents
2.活动财物、长期投资、在建工程以及无形财物等，应按评估供认的价值与账面价值的差额，借或贷：有关财物类别，贷或借：“本钱公积——法定财物重估增值”类别。
2. Property, long-term investment, projects under construction and intangible property, etc., should be evaluated according to the confession of value and the difference between the book value, borrow or lend: about property category, borrow or borrow: "capital reserves -- legal increment of property value through revaluation" category.
3.固定财物，应按评估供认的固定财物原值与账面原值的差额，借或贷：“固定财物”类别，按评估答应的固定财物净值与账面固定财物净值的差额，贷或借：“本钱公积——法定财物重估增值”类别，按固定财物原值与净值调整差额，贷或借：“累计折旧”类别。济南代办公司注册
3. The fixed property and should be evaluated according to the confession of a fixed value of the property and the difference between the book value, borrow or lend: "fixed property" category, according to the assessment of promised to the net value of fixed property and carrying the difference between the net value of fixed property, loans or borrow: "capital reserves -- legal increment of property value through revaluation" category, according to the net value of fixed value of the property and adjust the balance, loan or borrow: "accumulated depreciation" category. Jinan company registration agents
4.在评估成果有用期内，改制公司的固定财物、无形财物等发生价值摊销的，根据该财物按评估承认价值核算的摊销额(折旧额)调整财物评估价值。由于该部分触及到公司所得税的调整疑问，即财物评估增值部分所计提的折旧不得在所得税税前抵扣，作该部分管帐处置时，应首先思索对公司所得税的影响。
4. Useful for assessing results during the period, restructuring of the company's fixed property, intangible property such as value amortization, according to the property according to the assessment of acknowledged value accounting amortization of the forehead (depreciation) adjust property assessment value. Because the part touched the corporation income tax adjustment question, namely the property assessment value added part of the plan carry depreciation shall not be in income tax deductions, make the department in charge of the accounting disposal, should first consider the impact on the corporate income tax.
5、在实习帐务处置过程中，如何将评估增减值逐一计入到单项财物价值中去，触及的工作量相当大，实习处置时可思索依照税法规矩选用归纳调整方法。即将财物分类处置，如房屋建筑物评估增值时，可在固定财物房子建筑物明细帐部分单列一项改制时评估增值明细项目;如机器设备评估减值，可在固定财物机器设备明细帐部分单列一项改制时评估减值明细项目。
5, in the process of practice accounting disposal, how to evaluate increase or decrease in value one by one, into into a single property value, hit a workload is quite large, internship disposal when thinking about choose inductive adjustment method in accordance with the rules of the tax law. The property classification of disposal, such as buildings and evaluation value, can be in separate part of a single fixed property house building a restructuring value-added subsidiary project evaluation; Such as machinery and equipment assessment value, can be in fixed property machine equipment separate part of the single evaluation when a restructuring impairment subsidiary project.