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    How Does An Enterprise Acquire The Shares Held By The Former Employees To Make Accounting Vouchers?

    2010/11/9 10:55:00 186

    Acquisition Of Accounting Documents Of Shares Held By Former Employees

    According to the relevant stipulations of the enterprise accounting standards (2005): the acquisition of the shares of the shares held by the real estate development enterprises of the former workers or the land acquisition rights obtained by way of land leasing shall be accounted for as intangible assets before being developed, and shall be amortized in accordance with the years of the land use right.

    When the real estate development enterprises develop commercial housing, they should pfer the book value of the land use right into the development cost.


    Therefore, the situation is as follows:


    1. Make investment in land use right.


    Borrow: intangible assets 30 million yuan


    Loans: paid up capital -- "old shareholders" 30 million yuan


    2. Calculate the installment amount of the right to the use of land.


    Monthly amortization amount = 30 million yuan / (months of the right to use the enterprise from the date of investment in land use rights)


    3, adjust the right of land use that is not amortized before the actual date of establishment.


    Borrowing: long term prepaid expenses -- start-up costs


    Loans: intangible assets


    As the enterprise in question has not yet started production and operation, the amortization of the right to the use of land should be included in the start-up cost.

    The amount of the entry amount = the monthly amortization * the total number of months in which the enterprise obtains the land use right from the date of investment until the actual date of establishment.


    4. The normal account of the land in the month and the following months.

    Usufruct


    Borrow: for a long time.

    Cost sharing

    Start-up cost


    Loans: intangible assets


    The amount of the entry is the monthly amortization.


    5, when developing commercial housing, the carrying value of intangible assets should be carried forward.


    Borrowing: development cost


    Loans: intangible assets


    After the pfer, intangibles

    Assets

    The book balance is zero.

    After the book value of land use right is pferred to the development cost, it does not need to be amortized.


    In addition, if the actual bargaining price between the two parties is 40 million, it should be the share pfer payment paid by the pferee (i.e. the new shareholder) to the pferor of the enterprise (Ji Lao shareholder). The proceeds from the sum of 10 million yuan have nothing to do with the enterprise, and are the proceeds from the pfer of the shares of the pferor (i.e. the old shareholder), which shall be paid according to law.

    In accounting treatment, the pfer amount of 40 million yuan is also not related to enterprises. Enterprises only need to pfer the "old shareholders" detailed account balance in the paid in capital to "new shareholders".


    Borrowing: paid up capital -- "old shareholders" 30 million yuan


    Loans: paid up capital -- "new shareholders" 30 million yuan


    On the supplementary question.


    First of all, the purpose of the new shareholders is to purchase land use rights from the old shareholders. However, it should be noted that the right to use the land is not directly owned by the old shareholders, but owned by the enterprises and indirectly owned by the old shareholders.

    Therefore, although the paction parties are trading according to the market price of the land use right, their paction still belongs to the paction of enterprise equity.

    After the paction, the new shareholders do not directly own the right to the use of the land, nor do they have the right to use the land indirectly through the ownership of their enterprises.


    As a result, enterprises, as the main body of accounting, do not change because of the change of shareholders. That is to say, enterprises are persistent. Their accounting should start from the establishment of enterprises, and the original accounting should not be supplementation.

    At the same time, because the paction in the question belongs to the share pfer fund, no matter how much the pfer amount is, it is not related to the enterprise, but is the paction between the new and old shareholders.

    That is to say, the original value of the right to the use of the land is still 30 million yuan of the book, and the paction amount is 10 million yuan (that is, "value added") of the original value of the land use right, which can not be included in the book value of the right to use the land.

    In short, the paction cost of 40 million yuan should not be regarded as the pfer of land use rights (although the purpose of paction between the two parties), but should be identified as the pfer of corporate equity.

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