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一、关于购买日的确认。财政部《关于执行具体会计准则和(股份有限公司会计制度)有关会计问题解答》规定,公司购买其他企业,应以被购买企业对净资产和经营的控制权实际上转让给购买公司的日期作为购买日,并规定了确认购买日的4个具体条件,即:(1)购买协议已获股东大会通过,并已获政府相关部门的批准;(2)购买公司和被购买企业已办理必要的财产交接手续;(3)购买公司已支付购买价款的大部分(一般
First, the confirmation of the purchase date. Ministry of Finance, “on the implementation of specific accounting standards and (accounting system for accounting firms) to answer accounting questions” stipulates that the company to buy other enterprises should be purchased by the enterprise on the net assets and business control of the company actually transferred to the date as a Purchase date, and provides for the confirmation of the purchase date of the four specific conditions, namely: (1) the purchase agreement has been approved by the general meeting of shareholders and has been approved by the relevant government departments; (2) the purchase company and the business has been purchased for the necessary Transfer of property; (3) the purchase company has paid the majority of the purchase price (in general