地勘单位所属企业改制会计处理实务

Accounting Practices of Geological Prospecting Unit Owned Enterprise Reform

针对地勘单位所属企业改制的这项全新会计业务,首先厘清了所属企业改制进行会计处理时相关联的几个事项,然后从资产清查结果、资产评估增减值、改制期间利润增减值以及已销售或处理资产的评估增减值等四个方面分别提出了地勘单位及所属改制企业账务的实际处理做法。

Geological exploration unit owned enterprise reform for the financial sector is a new accounting business, the paper firstly clarified several issues related to geological exploration unit owned enterprise reforming accounting treatment, and then made recommendations on the actual accounting handling practices from four aspects including results of assets checkup, changes in assets assessment, profit increase or decrease during reforming period and changes of the sale or disposal of assets assessment during the geological exploration unit owned enterprise reformation.