客户转移过程中相关资产及负债会计业务处理
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摘要
随着市场竞争的加剧及资源整合的需要,企业间经常发生企业合并及企业合营,会产生客户转移。客户转移会引起与客户相关的资产及负债从一家企业转移到另一家企业。对此转移过程中,以应收账款及预计负债为例,分析进行转移需要做的准备工作,提出了会计业务的处理方法。
Because of the market competition and resources synergy, clients transfer is a normal transaction during company merger/acquisition or cooperation. The client related assets and liabilities will be transferred along with the client relationship transference. Taking accounts receivable and accrued liabilities as example, this thesis analyzed the necessary preparation before the transfer and discussed the accounting issues, and proposed the accounting treatment for the practice.
Because of the market competition and resources synergy, clients transfer is a normal transaction during company merger/acquisition or cooperation. The client related assets and liabilities will be transferred along with the client relationship transference. Taking accounts receivable and accrued liabilities as example, this thesis analyzed the necessary preparation before the transfer and discussed the accounting issues, and proposed the accounting treatment for the practice.
引文
[1]财政部.企业会计准则第20号—企业合并(财会[2006]3号)[EB/OL].(2006-03-01)[2019-01-02].http://www.asc.net.cn/Learning/Regulation.aspx.
[2]财政部.《企业会计准则第20号—企业合并》应用指南(财会[2006]18)[EB/OL].(2006-03-01)[2019-01-02].http://www.asc.net.cn/Learning/Regulation.aspx
[3]财政部.企业会计准则第40号——合营安排(财会[2014]11号)[EB/OL].(2014-03-01)[2019-01-02].http://www.asc.net.cn/Learning/Regulation.aspx.
[4]赵航.供给侧改革的微观机制研究:基于组织冗余与组织创新[J].企业经济,2118(1):38-43.
[5]中国注册会计师协会编.会计[M].北京:中国财政经济出版社,2018.
[2]财政部.《企业会计准则第20号—企业合并》应用指南(财会[2006]18)[EB/OL].(2006-03-01)[2019-01-02].http://www.asc.net.cn/Learning/Regulation.aspx
[3]财政部.企业会计准则第40号——合营安排(财会[2014]11号)[EB/OL].(2014-03-01)[2019-01-02].http://www.asc.net.cn/Learning/Regulation.aspx.
[4]赵航.供给侧改革的微观机制研究:基于组织冗余与组织创新[J].企业经济,2118(1):38-43.
[5]中国注册会计师协会编.会计[M].北京:中国财政经济出版社,2018.