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对于我国多数企业来说并购是一种新事物,在实际工作中,如何进行会计处理,是财务人员的难题。本文拟通过实例,对企业并购中存在的相关账务处理偏差进行探讨。例:A公司为获得B公司10万箱的烟草生产指标和专卖权,以承担B公司全部债务为代价对其进行并购,B公司资产总额5 000万元(其中包括2 500万元的待处理财产损溢),负债总额为7 000万元,净资产-2 000万元,为安置富余职工和退休人员以及企业恢复再生产,A公司支出4 000
For the majority of enterprises in our country, mergers and acquisitions are a new kind of thing. In practical work, how to carry out accounting treatment is a difficult problem for financial staff. In this paper, we will discuss the related accounting treatment deviation existing in M & A through examples. Example: In order to obtain 100,000 boxes of tobacco production index and monopoly rights of Company B, Company A acquired M & A with the total liabilities of Company B at a cost of 50 million yuan (including 25 million yuan to be processed Total assets of 70 million yuan and net assets of -2 million yuan. In order to resettle the surplus workers and retirees as well as enterprises to resume reproduction, Company A spent 4,000