| 地勘单位改制应解决的几个账务处理问题 |
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| 引用本文： | 许德刚. 地勘单位改制应解决的几个账务处理问题[J]. 中国国土资源经济, 2000, 13(10): 36-39 |
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| 作者姓名： | 许德刚 |
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| 作者单位： | 贵州有色地质勘查局 |
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| 摘 要： | 地勘单位改制工作涉及到资产界定和财务处理,政策性、技术性非常强.本文结合贵州有色地勘局改制工作的实际,论述了资产清查、资产评估、净资产折股、资产评估基准日与调帐日不一致,改制后固定资产折旧等五个方面的帐务处理问题.
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| 关 键 词： | 地勘单位 转企改制 账务处理 |
| 文章编号： | 1005-5908(2000)10-0036-04 |
| 修稿时间： | 2000-07-14 |
A FEW PROBLEMS ON ACCOUNTING ADJUSTMENT IN REFORMING GEOLOGICAL PROSPECTING UNITS SHOULD BE SOLVED |
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| XU De-gang. A FEW PROBLEMS ON ACCOUNTING ADJUSTMENT IN REFORMING GEOLOGICAL PROSPECTING UNITS SHOULD BE SOLVED[J]. Natural Resource Economics of China, 2000, 13(10): 36-39 |
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| Authors: | XU De-gang |
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| Affiliation: | Gui Zhou Provincial Bureau of Nonferrous Geological Prospecting |
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| Abstract: | Reforming geological prospecting units involves defining property and adjusting account, that has strong policy and technology. According to practice of Gui Zhou Provincial Bureau of Nonferrous Geological Prospecting, the paper expounds five problems including checking property, assessing property, converting net assets to share, different base day and adjustment day of account, depreciation of fixed assets after reform. |
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| Keywords: | geological prospecting units reform as enterprise account adjustment |
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