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财政部发布的《〈公司法〉施行后有关企业财务处理问题的通知》(财企[2006]67号)(以下简称通知)已自2006年4月1日起开始施行。本文欲结合相关会计、审计准则对其谈一点个人看法。一、关于以非货币资产作价出资的评估问题1、通知中的相关规定及新《公司法》的变化通知要求,根据新《公司法》第27条的规定,对企业以
The Ministry of Finance promulgated the “Notice on the Financial Treatment of Enterprises after the Implementation of ” (Cai Qi [2006] No. 67) (hereafter referred to as the Notice) which has come into effect since April 1, 2006. This article intends to combine the relevant accounting, auditing standards to talk about their personal views. First, on the valuation of non-monetary assets as an issue of assessment 1, the notice of the relevant provisions and the new “Company Law” notice of change notification, according to the new “Company Law” section 27 of the enterprise