根据证监会有关规定,如果发起人以实物资产投入了企业,则以发起方式设立的 IPO(首次公开发行股票)公司可以依据资产评估结果进行调账。但由于评估基准日与评估调账目之间一般会有一段时间间隔,在这段间隔中存货、固定资产、无形资产等的结转及摊销是以评估值还是以账面值进行,将会对分配给主发起人的利润产生影响,从而对主发起人投入股份公司的资产价值产生影响。目前在实务处理中,大多数 IPO 公司均以评估值为基础进行成本结转、计 According to the relevant provisions of the CSRC, an IPO (initial public offering of stocks) that is sponsored by a sponsor may be made on the basis of the asset appraisal results if the sponsor has invested in the enterprise with physical assets. However, as there is usually a time interval between the base date for assessment and the assessment for reconciling the accounts, the carry-over and amortization of inventories, fixed assets and intangible assets during the interval are based on the assessment value or the book value, The profit distributed to the main sponsor has an impact, which affects the value of the assets of the main sponsor in the joint stock company. Currently in practice, most IPO companies carry out the cost transfer based on the appraisal value