公司吞并怎么進行帳務(wù)處理?

　　Company how to accounting?

　　一、工業(yè)清查的帳務(wù)處理

　　A, industrial inventory accounting

　　公司一旦被贊同吞并，應(yīng)對固定資產(chǎn)、活動資產(chǎn)、無形資產(chǎn)、長期投資以及其它資產(chǎn)進行悉數(shù)清查掛號，編造工業(yè)清冊，一起對各項資產(chǎn)丟掉以及債權(quán)債務(wù)進行悉數(shù)核對查實。對工業(yè)清查過程中發(fā)現(xiàn)的盤盈、盤虧、毀損、報廢等，應(yīng)當(dāng)依據(jù)情況進行處理：

　　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、盤虧、毀損的各種材料物資，借記“待處置財富損溢-待處置活動資產(chǎn)損溢”類別，貸記“原材料”，“產(chǎn)廢品”，“應(yīng)交稅金-應(yīng)交增值稅(進項稅額轉(zhuǎn)出)”等類別。盤盈的各種材料等，借記“原材料”等類別，貸記“待處置財富損溢-待處置活動資產(chǎn)損溢”類別。原材料等選用方案成本核算的公司，還應(yīng)一起結(jié)轉(zhuǎn)材料本錢差別。濟南代理記賬公司

　　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、盤虧的固定資產(chǎn)，借記“待處理工業(yè)損溢-待處理固定資產(chǎn)損溢”、“累計折舊”類別，貸記“固定資產(chǎn)”類別。報廢和毀損的固定資產(chǎn)應(yīng)轉(zhuǎn)入收拾，按固定資產(chǎn)凈值，借記“固定資產(chǎn)收拾”類別，按已提折舊，借記“累計折舊”類別，按固定資產(chǎn)原價，貸記“固定資產(chǎn)”類別;收拾過程中發(fā)生的收拾收入和殘料價值，借記“銀行存款”、“原材料”等類別，貸記“固定資產(chǎn)收拾”類別;發(fā)生的收拾費用，借記“固定資產(chǎn)收拾”類別，貸記“銀行存款”等類別。固定資產(chǎn)收拾后的收益，借記“固定資產(chǎn)收拾”類別，貸記“運營外收入-處理固定資產(chǎn)凈收益”類別;固定資產(chǎn)收拾后的凈丟掉，差異情況處理：歸于自然災(zāi)害等非正常因素構(gòu)成的丟掉，借記“運營外開銷-非常丟掉”類別，貸記“固定資產(chǎn)收拾”類別;歸于正常的處理丟掉，借記“運營外開銷-處理固定資產(chǎn)凈丟掉”類別，貸記“固定資產(chǎn)收拾”類別。盤盈的固定資產(chǎn)，按重置完全階值，借記“固定資產(chǎn)”類別，按新舊程度估計的折舊額，貸記“累計折舊” 類別，按重置完全價值減去估計折舊后的凈值，貸記“待處理工業(yè)損溢-待處理固定資損溢”類別。

　　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、按規(guī)矩轉(zhuǎn)銷盤虧、毀損的各種材料物資時，按收回的殘料價值，借記“原材料”等類別，按可以收回的穩(wěn)妥補償和過失人補償?shù)臄?shù)額，借記“其它應(yīng)收款”等類別，貸記“待處置財富損溢-待處置活動資產(chǎn)損溢”類別;歸于非常丟失有些，借記“經(jīng)營外開銷-非常丟失”類別，貸記“待處置財富損溢-待處置活動資產(chǎn)損溢”類別;歸于一般運營丟失有些，借記 “管理費用”類別，貸記“待處置財富損溢-待處置活動資產(chǎn)損溢”類別。按規(guī)矩轉(zhuǎn)銷盤盈的各種材料物資時，借記“待處置財富損溢-待處置活動資產(chǎn)損溢” 類別，貸記“管理費用”類別。

　　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、按規(guī)矩轉(zhuǎn)銷盤虧的固定資產(chǎn)時，借記“運營外開銷-固定資產(chǎn)盤虧”類別，貸記“待處理工業(yè)損溢-待處理固定資產(chǎn)損溢”類別。按規(guī)矩轉(zhuǎn)銷盤盈的固定資產(chǎn)，借記“待處理工業(yè)損溢-待處理固定資產(chǎn)損溢”類別，貸記“運營外收入-固定資產(chǎn)盤盈”類別。

　　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、對于按規(guī)矩確實無法收回的帳款等，經(jīng)贊同轉(zhuǎn)銷時，選用直接轉(zhuǎn)銷法的，借記“管理費用”類別，貸記“應(yīng)收帳款”等類別;選用備抵法的，借記“壞帳準備”類別，貸記“應(yīng)收帳款”類別，壞帳準備缺少核銷的有些，還應(yīng)借記“管理費用”類別，貸記“應(yīng)收帳款”類別。對于確實不能償還的帳款等，按規(guī)矩轉(zhuǎn)銷時，借記“應(yīng)付帳款”等類別，貸記“運營外收入”類別。

　　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、對沒有處置的潛虧、產(chǎn)廢品清查丟失和虧本掛帳，經(jīng)主管財務(wù)機關(guān)閱覽后，沖減虧本公積和本錢公積，缺少有些沖銷實收本錢，借記“虧本公積”、“本錢公積”、“實收本錢”類別，貸記“待處置財富損溢”、“利潤分配-未分配利潤”類別。

　　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、資產(chǎn)評估的帳務(wù)處理

　　Second, the assets evaluation

　　公司一旦被贊同吞并，按照規(guī)矩由法定資產(chǎn)評估組織對其工業(yè)進行資產(chǎn)評估，評估資產(chǎn)價值報國有資產(chǎn)管理部門閱覽供認后，進行如下處理：

　　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、公司應(yīng)按贊同評估供認的資產(chǎn)價值調(diào)整有關(guān)資產(chǎn)的帳面價值，活動資產(chǎn)、長期投資以及無形資產(chǎn)應(yīng)當(dāng)按照評估供認的價值與帳面價值之間的差額，借記(或貸記)“本錢公積”類別。

　　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、對于固定資產(chǎn)，應(yīng)按評估供認的固定資產(chǎn)原價值與原帳面原值之間的差額，借記(或貸記)“固定資產(chǎn)”類別，按評估供認的固定資產(chǎn)凈值與固定資產(chǎn)原帳面凈值之間差額，貸記(或借記)“本錢公積”類別，按照兩者之間的差額，貸記(或借記)“累計折舊”類別。

　　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、結(jié)束舊帳的帳務(wù)處置

　　Third, end the old account accounting disposal

　　(一)被吞并方公司的帳務(wù)處置損失法人資格的公司結(jié)束舊帳時，借記全部負債和全部者權(quán)益類其他余額，貸記全部資產(chǎn)類其他余額;保留法人資格的公司，仍可持續(xù)沿襲原公司帳冊，也可以結(jié)束舊帳，另立新帳。公司無論是持續(xù)沿襲原公司帳冊，仍是另立新帳，均應(yīng)將被吞并公司的凈資產(chǎn)悉數(shù)轉(zhuǎn)入實收本錢。

　　(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)吞并方公司的帳務(wù)處置

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

　　1、被吞并公司損失法人資格情況下的處置：

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

　　(1)采用有償辦法吞并的，按照各項資產(chǎn)評估承認的價值，借記全部資產(chǎn)類別，按照成交價高于評估承認的凈資產(chǎn)的差額，借記“無形資產(chǎn)-商譽”類別，按照承認的各項負債數(shù)額，貸記全部負債類別，按時必定的成交價，貸記“專項抵擋款-抵擋吞并公司款”類別。公司支付價款時，借記“專項抵擋款-抵擋吞并公司款”類別，貸記“銀行存款”類別。

　　(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)采用無償劃轉(zhuǎn)辦法吞并的，應(yīng)按各項資產(chǎn)、負債評估承認的價值，借記全部資產(chǎn)類別，貸記全部負債類別，兩者之間如有差額，貸記“實收本錢”類別。濟南代理記賬公司

　　(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資格情況下的處理。

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

　　(1)公司有償吞并其他公司，作為投資處理，按支付的價款，借記“長期投資”類別，貸記“銀行存款”等類別。

　　(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)公司采用無償劃轉(zhuǎn)辦法取得被吞并公司資產(chǎn)的，按劃轉(zhuǎn)凈資產(chǎn)，借記“長期投資”類別，貸記“實收本錢”類別。

　　(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、吞并公司享受優(yōu)惠政策的帳務(wù)處置。

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

　　(1)“優(yōu)化本錢結(jié)構(gòu)”試點城市經(jīng)濟效益好的國有公司吞并困難國有公司的，按照規(guī)矩享受免息、暫停的優(yōu)惠政策，依據(jù)“對于優(yōu)勢國有公司吞并困難國有工業(yè)花費公司后的有關(guān)銀行貸款利息管帳處置的告訴”的規(guī)矩處置。

　　(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)被吞并公司歸于政策性虧本的，其產(chǎn)權(quán)轉(zhuǎn)讓成交后，吞并公司可以在被吞并公司原核定的政策性虧本補助范圍內(nèi)，持續(xù)享受一定期限的虧本補助的，按規(guī)矩計算應(yīng)收的補助時，借記“應(yīng)收補助款”類別，貸記“補助收入”類別;收到補助時，借記“銀行存款”類別，貸記“應(yīng)收補助款”類別。

　　(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.

　　濟南代理記賬公司：http://www.irmblog.cn/