Eight Types Of Illegal Reception In Yulin

Recently, the reporter learned from the Yulin Municipal Commission for Discipline Inspection, according to the requirements of the municipal Party committee, to carry out special rectification for the eight categories of problems, such as large amount of consumption, split invoice reimbursement, public funds and food and drink, etc., will seriously deal with the organization's review, fraud and concealment of evidence.

It is understood that this time

It is mainly aimed at eight problems in the official reception of departments and departments at all levels since the "Eighteen big":

1, do not carry out a single event, a single report, receive no official letter, no menu list, batches of bookkeeping, centralized settlement system;

2, super standard reception, super wide accompaniment, lunch to provide drinks;

3, large consumption split invoice reimbursement and mixed accounts cancellation costs;

4, on holiday duty allowance.

They eat and drink in nominal disguised public funds.

5, cancellation of public funds and expenses in meeting fees and training fees;

6, holiday condolences and official hospitality costs such as cigarettes, high-end liquor, local specialties and other gifts.

7, the use of organ stove violation

Eating and drinking public funds;

8, other public service problems that violate the regulations.

Special rectification starts from April 2016 and ends in May. It is divided into three stages: the first stage is to carry out self-examination and self correction of "pull net" and "carpet type", and thoroughly investigate the problems existing in official reception, sort out, file and register, and rectify them one by one, so as to achieve full coverage and omission of Party and government organs and enterprises.

In the second stage, the discipline inspection and supervision organs at all levels shall conduct special inspections and random inspections together with departments such as auditing, finance, industry and commerce, taxation, and organ administration, etc., and make comprehensive use of inspection, budget and final accounts, economic responsibility auditing, verification of bills and thorough investigation and other forms, so as to increase the supervision and inspection of the official reception fees of various departments and departments at various levels.

In the third stage, we should collect and sort out the rectification situation step by step, that is to say, that is to change, to establish and improve the internal management system, to consolidate the achievements of special rectification, and to form a standardized mechanism.

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One of the accounting methods for enterprise merger.

The purchase law is based on different assumptions, that is, the merger of enterprises is the combination of owners' rights and interests formed by the exchange of shares rather than the paction of assets, and the shareholding of shareholders in new enterprises is relatively unchanged.

In other words, it is the contribution of two or more business entities to the assets of a joint enterprise or group company, that is to say, the combination of economic resources.

In the combination of rights and interests, the interests of the original owners continue to exist, and the accounting basis remains unchanged.

The assets and liabilities of the enterprises participating in the merger will continue to be recorded according to their original book value. The profits of the merged enterprises include the profits that have been realized before the date of the merger, and the retained profits accumulated in the previous year should also be consolidated.

The equity sword method only applies to the abstract merger business with equity and the goodwill is not recognized on the book.

The main steps of combining business with equity are similar to the purchase method, but the main purpose of determining the fair value of the net assets of the combined enterprise is not to determine goodwill but to determine the number of exchange stocks.

Accounting helps you successfully combine the accounting method of rights and interests with the following steps: (1) merger of owners' rights and interests.

This is the key to accounting for equity combined method.

It is necessary to debit long-term investment (book value of the net assets of the joint venture), credit capital stock (face value), capital surplus, retained profits and other accounts.

Capital reserves are sometimes in debit and sometimes credit. Retained profits are sometimes less than or equal to retained earnings on the book value of the participating enterprises. These changes are mainly determined by the changes in the amount of shares issued by the merged enterprises.

When the total face value of the issued shares is less than or equal to the amount of the invested capital (i.e. the original capital stock plus capital accumulation number), the capital reserve is on the credit side, and the retained earnings amount equals the sum of the total number of the debited companies. When the total face value of the issued shares is larger than the invested capital of the combined enterprises, the amount of the capital surplus in the debtor and the retained earnings amount is less than or equal to the amount of the sum of the enterprises being carried.

The determination of its specific amount depends on the order and amount of each of the following owners' rights and interests: the face value of the shares issued by the joint venture company, the capital surplus of the merged enterprise, the capital surplus of the merged enterprise, the retained profits of the merged enterprise, and the retained profits of the purchased enterprise.

(2) handling of merger charges.

Debit the relevant fees and credit accounts such as bank deposits.

(3) allocation of investment amount.

Debits the assets and the cost of sales (the amount of the company's account) and credits the liabilities and sales income (the amount of the company being accounted for), and long-term investments.

Assets, liabilities and other items are accounted for at book value.