(A) the accounting treatment of evaluation results
All assets of an enterprise that has been merged, auctioned or sold shall be subject to accounting treatment according to the approved evaluation value after being evaluated by an evaluation institution. If there is a difference between the asset value confirmed by evaluation and the original book value of the asset, the original book value and capital reserve of the asset shall be adjusted for the difference. If the value-added part pays income tax after assessment, the income tax payable in the future should also be credited to the subject of "deferred tax".
(2) Accounting treatment of property transfer after enterprise merger.
After the enterprise is merged or auctioned, the old accounts should be settled in time. There are usually four ways for an enterprise to be merged or sold by auction: (1) liabilities, that is, the merged enterprise receives its assets on the condition that it bears the debts of the merged enterprise; (2) purchase, that is, the acquired enterprise invests in the assets of the acquired enterprise; (3) Stock absorption, that is, the owner of the merged enterprise will invest the net assets of the merged enterprise as shares in the merged party. Become a shareholder of the merged enterprise. (4) Holding type, that is, an enterprise achieves the purpose of merger by holding shares of other enterprises. The accounting treatment of the latter two methods mostly adopts the purchase method and the equity holding method. This paper mainly introduces the accounting treatment of the first two methods.
1. Conduct debt-based accounting treatment. In this way, the merged enterprise generally does not pay the funds of the merged enterprise. At this time, the merged enterprise ends the old account, that is, debits the balance of all liabilities and owners' equity accounts and credits the balance of all asset accounts. The merged enterprise debits all asset accounts and credits all liability accounts according to the values confirmed by the evaluation of assets and liabilities. If there is any difference between them, credit the "paid-in capital" account (for example,
2. Purchase accounting treatment. In this way, the merged enterprise generally buys all the property rights of the merged enterprise with cash as the purchase condition. At this point, the merged enterprise ends the old account, that is, debits all liabilities and owners' equity accounts and credits all asset accounts. When the merged enterprise carries out accounting treatment, it debits all asset accounts according to the book value of the assets, and debits the intangible assets-goodwill account according to the difference between the transaction price and the net assets confirmed by the assessment.
How to make accounting entries in debt restructuring?
I. Accounting entries involved by the debtor
Debit: accounts payable
Loans: bank deposits
Non-operating income-debt restructuring income
Second, the accounting entries involved by creditors
1. If the amount received is less than the book value of the creditor's rights, it shall be treated as follows:
Debit: bank deposit
bad-debt provision
Non-operating expenses-debt restructuring losses
Credit: accounts receivable
2. If the amount received is greater than the book value of the creditor's rights, but less than the book balance, it shall be treated as follows:
Debit: Bank deposit (paid-in amount)
Bad debt provision (provided)
Credit: Accounts receivable (book balance)
asset impairment loss
How to deal with the accounts of other enterprises in merger and reorganization? Many students