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本刊特约编辑闻天从有关方面获悉,国家对出售国营小型企业有关财务问题提出如下处理意见: 一、确定出售的企业,在出售前,应对企业的各项财产、债权、债务进行全面清理,编制从年度开始到结业日止的会计报表和企业财产、债权、债务移交清册,将会计报表和移交清册报送主办出售的机构(或企业主管部门,下同)。二、主办出售的机构,对企业移交的财产要妥善保管、登记入帐,并于公开出售前一定时期,会同财政、审计部门对企业报送的会计报表和移交清册进行查验、审核,并对财产进行评估。三、企业的财产,原则上按现值重新作价。出售企业的底价,既要包括有形财产的价值,也要考虑无形资产和级差的因素,如商标、专利、地段、土地使用权等,但土地所有权不列入出售的范围。四、主办出售的机构,在企业出售前要将债权、债务尽量结清。短期内不能结清的债权债务,经买卖双方协议,可以包括在企业出售的底价中,随企业出售转移给购买企业的个人或单位。未转移
Wen Tian, a special editor of the magazine, was informed by relevant parties that the state has put forward the following opinions on the financial issues related to the sale of state-owned small-scale enterprises: 1. The company that determines the sale should comprehensively clean up the company’s various assets, claims and liabilities before selling. Prepare the accounting statements and the transfer of corporate assets, claims, and liabilities from the beginning of the year to the closing date, and submit the accounting statements and the transferred accounts to the organization (or the competent authority of the enterprise, the same below). 2. The organ for sale shall ensure that the property handed over by the company is properly kept and registered, and that the accounting statements submitted by the financial and auditing departments to the enterprise and the transferred inventory are checked and verified before the public sale. Property is assessed. Third, the company’s property, in principle, according to the current value of revaluation. The reserve price of the selling company must include the value of tangible property as well as intangible assets and differential factors such as trademarks, patents, lots, land use rights, etc., but land ownership is not included in the scope of sale. Fourth, the organization that organizes the sale shall pay off the debt and debt as much as possible before the sale of the enterprise. The creditor’s rights and debts that cannot be settled in the short term, as agreed by the buyer and the seller, may be included in the reserve price sold by the company and transferred to the individual or unit purchasing the business along with the sale of the company. Not transferred