財(cái)物評(píng)估增減值的管帳處理?

　　Property assessment increase or decrease in value of tube account?

　　1.改制公司財(cái)物評(píng)估價(jià)值經(jīng)財(cái)物管理部門(mén)答應(yīng)后，在評(píng)估效果有用期內(nèi)，按答應(yīng)效果調(diào)賬。調(diào)賬日為處理產(chǎn)權(quán)轉(zhuǎn)移手續(xù)之日。改制公司在本錢(qián)公積類別下，增設(shè)法定財(cái)物重估增值明細(xì)類別，核算公司評(píng)估供認(rèn)的凈財(cái)物與賬面凈財(cái)物的差額。濟(jì)南代辦公司注冊(cè)

　　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.活動(dòng)財(cái)物、長(zhǎng)期投資、在建工程以及無(wú)形財(cái)物等，應(yīng)按評(píng)估供認(rèn)的價(jià)值與賬面價(jià)值的差額，借或貸：有關(guān)財(cái)物類別，貸或借：“本錢(qián)公積——法定財(cái)物重估增值”類別。

　　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.固定財(cái)物，應(yīng)按評(píng)估供認(rèn)的固定財(cái)物原值與賬面原值的差額，借或貸：“固定財(cái)物”類別，按評(píng)估答應(yīng)的固定財(cái)物凈值與賬面固定財(cái)物凈值的差額，貸或借：“本錢(qián)公積——法定財(cái)物重估增值”類別，按固定財(cái)物原值與凈值調(diào)整差額，貸或借：“累計(jì)折舊”類別。濟(jì)南代辦公司注冊(cè)

　　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.在評(píng)估成果有用期內(nèi)，改制公司的固定財(cái)物、無(wú)形財(cái)物等發(fā)生價(jià)值攤銷(xiāo)的，根據(jù)該財(cái)物按評(píng)估承認(rèn)價(jià)值核算的攤銷(xiāo)額(折舊額)調(diào)整財(cái)物評(píng)估價(jià)值。由于該部分觸及到公司所得稅的調(diào)整疑問(wèn)，即財(cái)物評(píng)估增值部分所計(jì)提的折舊不得在所得稅稅前抵扣，作該部分管帳處置時(shí)，應(yīng)首先思索對(duì)公司所得稅的影響。

　　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、在實(shí)習(xí)帳務(wù)處置過(guò)程中，如何將評(píng)估增減值逐一計(jì)入到單項(xiàng)財(cái)物價(jià)值中去，觸及的工作量相當(dāng)大，實(shí)習(xí)處置時(shí)可思索依照稅法規(guī)矩選用歸納調(diào)整方法。即將財(cái)物分類處置，如房屋建筑物評(píng)估增值時(shí)，可在固定財(cái)物房子建筑物明細(xì)帳部分單列一項(xiàng)改制時(shí)評(píng)估增值明細(xì)項(xiàng)目;如機(jī)器設(shè)備評(píng)估減值，可在固定財(cái)物機(jī)器設(shè)備明細(xì)帳部分單列一項(xiàng)改制時(shí)評(píng)估減值明細(xì)項(xiàng)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.

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