问题已解决
事業(yè)單位改制成國有企業(yè)以后,評估報告和清產(chǎn)核資報告已出具,要怎么改賬呢



你好,同學(xué),不建議直接調(diào)賬,賬務(wù)延續(xù)之前的,
盤點重新錄一下報表,記錄為國企的期初,后期業(yè)務(wù)正常做賬
2023 10/07 15:43

84784969 

2023 10/07 15:44
不用按照評估值入賬嗎

冉老師 

2023 10/07 15:44
不用的,不是按照評估的

84784969 

2023 10/07 15:44
因為有很多房產(chǎn)重新進行了評估

冉老師 

2023 10/07 15:45
因為有很多房產(chǎn)重新進行了評估
不用評估的,老師以前審計遇到過這種的

84784969 

2023 10/07 15:47
但是改制就是把現(xiàn)有的房產(chǎn)重新估值以及房產(chǎn)證未辦下來但實際有資產(chǎn)卻也沒有入賬,所以直接按現(xiàn)有資產(chǎn)重新評估

冉老師 

2023 10/07 15:48
財務(wù)做賬按照實際成本法,評估增值的沒有實際支付,不能入賬的
