財物評估增減值的管帳處理?

　　Property assessment increase or decrease in value of tube account?

　　1.改制公司財物評估價值經財物管理部門答應后，在評估效果有用期內，按答應效果調賬。調賬日為處理產權轉移手續之日。改制公司在本錢公積類別下，增設法定財物重估增值明細類別，核算公司評估供認的凈財物與賬面凈財物的差額。濟南代辦公司注冊

　　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.活動財物、長期投資、在建工程以及無形財物等，應按評估供認的價值與賬面價值的差額，借或貸：有關財物類別，貸或借：“本錢公積——法定財物重估增值”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.固定財物，應按評估供認的固定財物原值與賬面原值的差額，借或貸：“固定財物”類別，按評估答應的固定財物凈值與賬面固定財物凈值的差額，貸或借：“本錢公積——法定財物重估增值”類別，按固定財物原值與凈值調整差額，貸或借：“累計折舊”類別。濟南代辦公司注冊

　　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.在評估成果有用期內，改制公司的固定財物、無形財物等發生價值攤銷的，根據該財物按評估承認價值核算的攤銷額(折舊額)調整財物評估價值。由于該部分觸及到公司所得稅的調整疑問，即財物評估增值部分所計提的折舊不得在所得稅稅前抵扣，作該部分管帳處置時，應首先思索對公司所得稅的影響。

　　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、在實習帳務處置過程中，如何將評估增減值逐一計入到單項財物價值中去，觸及的工作量相當大，實習處置時可思索依照稅法規矩選用歸納調整方法。即將財物分類處置，如房屋建筑物評估增值時，可在固定財物房子建筑物明細帳部分單列一項改制時評估增值明細項目;如機器設備評估減值，可在固定財物機器設備明細帳部分單列一項改制時評估減值明細項目。

　　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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