Assets Appraisal Report of the Second Wool Textile Factory in the City
Entrusted by _ _ _ _ _ _ _ _
I. Description of assessment
This assessment was made on the basis of verification and audit of the assets of the second woolen mill by the Municipal Industrial Company. The main purpose of the evaluation is to find out all the assets and their values of the second woolen mill in the city, as well as the advantages and disadvantages of production and operation, and to provide reliable information for the merger of the woolen mill and the second woolen mill in the city. (Outline the guiding ideology, basis, scope, methods and processes of the following assessment)
Second, the enterprise profile
City No.2 Wool Textile Factory is a collective enterprise, led by the city textile industry company. The factory was built in and merged with the municipal carpet factory in and was named as the municipal carpet factory, and was renamed as the second wool textile factory in. In May, 2000, it was still a branch of the city carpet factory, and it is still called the second woolen mill in the city.
The existing employees of our factory [with the list of employees, age, position, professional title, level, details, quality and description of the setting of departments, offices and workshops (omitted)]. It mainly produces man-made wool jacquard blanket, with single product, obsolete factory building, low equipment utilization rate, poor management, poor product quality, poor market sales and poor competitiveness. Only one year to one month, the loss is million yuan, and the total debt is million yuan.
Third, the enterprise assets evaluation
(A) fixed assets assessment
The existing fixed assets10,000 yuan of the Second Wool Textile Factory in the city are10,000 yuan lower than the audit results of the textile industry company, mainly for three items:
1. The net value of this boiler is 10 thousand yuan. Because the furnace needs to be modified, there is no automatic coal feeding and smoke and dust removal facilities, so it can not be delivered. Assessment 1 10,000 yuan, with a decrease of 1 10,000 yuan;
2. The net value of the house is10,000.00 yuan due to the leakage of rain from the back wall and the roof column of the house beam; Water enters between warehouses, and the walls leak rain, which is in disrepair for a long time; Machine material room, wet; Weaving workshop, finishing workshop, spinning workshop, etc. Although they were built in recent years, they are all simple houses, with leaking walls and resurgence of the ground, and the assessment is 10,000 yuan; Only the guard room can be kept. Come down 10 thousand yuan.
3. Equipment: 2 272 carding machines, 1 card wrapping machines, 4 2 13 hand looms, 6 1 beating-up machines, 5 2 12 wool knitting machines and 2 22 1 wool knitting machines, all at the original price. The original net value of warping machine 10000 yuan, and the estimated value 10000 yuan; The 272 carding machine separated at home is obsolete, with the original value of 10000 yuan and the estimated value of 10000 yuan; 1 wool spinning machine, original net value 10000 yuan; Valuation of ten thousand yuan; 1 wool spinning machine, original value 10000 yuan, appraisal 10000 yuan. The equipment dropped by 10,000 yuan.
(B) current assets assessment
Current assets of the whole plant10,000 yuan, which is lower than the audit result verified by the municipal industrial company10,000 yuan, mainly including four items:
1. The original net value of machine parts is RMB10,000.00 Yuan. Due to the damp warehouse and no protective measures, gears, bearings and springs rusted, and a layer of white hair grew. The discount% was evaluated as10,000.00 yuan.
2. Raw materials: The original value is10,000.00 Yuan, but it is expected to decrease by10,000.00 Yuan% due to the rain leakage in the warehouse.
3. The original net value of the finished product is 10000 yuan. Due to the inflow of water into the product warehouse, the packing box is wet, and the finished product is wet. Some blankets have many side marks and need to be repaired again. The evaluation is 10000 yuan;
4. The original value of the product is 10000 yuan, the machine weaving rate is poor, some semi-finished blankets are damaged, some are stained by rain, and the products in process are wet. The evaluation is 10000 yuan.
(3) Evaluation of special assets
The existing special assets of the factory are actually 10000 yuan, and the original 10000 yuan is transferred to fixed assets, which belongs to double counting and should be proposed; The10,000.00 yuan spent in the branch of the carpet factory in/month no longer exists.
According to the above evaluation results, the total assets of the second woolen mill in the city should be10,000 yuan. Liabilities: 10,000 yuan (bank loan: 10,000 yuan, trust loan: 10,000 yuan, payment payable: 10,000 yuan, management fee payable: 10,000 yuan, others payable: 10,000 yuan, special loan: 10,000 yuan, unpaid medicine fee: 10,000 yuan, adjusted salary payable: 10,000 yuan). In this way, after the assets and liabilities are offset, the assets will be insolvent.
(4) Evaluation of intangible assets (omitted)
Four, enterprise financial analysis and evaluation (omitted)
Five, enterprise environmental conditions evaluation (omitted)
Problems in intransitive verbs
(A) the controversial issue of the value of cars and wool. After repeated discussion and evaluation, two cars (Hino and Rada) were added after deducting depreciation according to the national price; More than two tons of wool are purchased by ourselves, and the value is increased after deducting 20% moisture and impurities according to the current market price.
(Other issues omitted)
Seven. Overall evaluation (omitted)
Eight, some suggestions
It is understood that wool textile mill is a large state-owned wool textile enterprise in China. Large-scale production, good production conditions and strong strength. Especially in the past few years of reform and opening up, all work has developed rapidly. In the first month of this year alone, the profit reached 1 ten thousand yuan, and the delivery profit increased by% compared with the same period of last year. The woolen mill and the second woolen mill in the city belong to the same industry, one is worsted and the other is woolen, which is conducive to mutual assistance and conforms to the optimal combination of industrial structure. After the wool textile mill merged with the second wool textile mill in the city, the wool textile mill can give full play to its own technical advantages, transfer products and spread technology, and try out new woolen products. The merger of superior enterprises and inferior enterprises is conducive to supporting the technological transformation of the second woolen mill in the city and saving an enterprise facing bankruptcy. Therefore, we suggest that the woolen mill merge with the second woolen mill in the city.
(Other suggestions omitted)
Nine, to participate in the asset appraisal personnel list
List of personnel participating in the assets appraisal of the second wool textile mill:
Zhang, Deputy Chief Economist of Municipal Economic Commission
Researcher and economist of Wang City System Reform Office
Accounting of Liu Municipal Bureau of Finance
Deputy Director and Accountant of Tian Municipal Taxation Bureau
Wang, chief engineer of collective enterprise office
Yang, chief engineer of the city textile industry company.
Seize
? Assets appraisal form of the second wool textile mill.
(Other annexes are omitted)
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