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[我在执业] 清产核资浅议

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发表于 2016-4-12 07:09:02 | 显示全部楼层 |阅读模式
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本帖最后由 湍流的雪 于 2016-4-14 20:13 编辑

清产核资是企业在会计师事务所等中介机构帮助下,组织进行账务清理、财产清查,并依法认定各项资产损益,从而真实反映企业资产价值和重新核定资本的活动。
当一个企业即将进行分立、合并、重组、改制、撤销、并购、出售等重大经济活动时,一般会聘请中介机构(会计师事务所、评估师事务所、律师事务所)出具清产核资报告、资产评估报告、律师意见书,对交割日的财产状况、资产价值、法律问题进行摸底排查,作为备查参考资料。
对会计师事务所而言,清产核资业务与年度财务报表审计主要存在以下不同:
1. 年度审计针对会计年度,清产核资针对具体时点,但不一定为会计年度截止日;
2. 年度审计对财务报表发表意见,清产核资也需要对财务报表进行审核,但报告正文并不涉及收入、成本、费用的核定;
3. 年度审计一年一次,对期初财务状况仅保持必要关注,但清产核资需要对基准日存续的资产或负责来源过程进行审计,需延伸至该项最早产生之时;
4. 年度审计报告规范性很强,不同公司大同小异;清产核资由于是针对企业具体经济活动,出具的报告差异较大;
5. 年度审计一般由企业自行组织,选聘会计师事务所进行;清产核资常常牵扯企业上级单位,涉及面更广、程序更复杂、政策性更强、时间跨度更大。
从财务报表及会计科目的角度,清产核资无非就是对资产、负债及所有者权益的清查,以下逐一介绍。
1. 货币资金
货币包括库存现金、银行存款和其他货币资金,主要采用盘点现金、函证银行存款及其他货币资金,并抽查会计凭证的方法,对基准日货币资金进行核实。
2. 应收票据、应收账款、预收账款
这三类款项来源于企业日常经济对外销售商品或提供劳务,采用发函询证、检查合同、抽查凭证的方式进行核实。一般来讲,应收账款和应收票据如果账龄较长,应考虑可收回性。
预收款项如果账龄较长,应考虑是否应结转收入。
3、应付票据、应付账款及预付账款
这三类款项来源于企业日常经济对外购买商品或提供劳务,也采用发函询证、检查合同、抽查凭证的方式进行核实。
根据谨慎性原则,对于负债类项目,只有基本确定无需支付时,才能进行转销。
预付账款如果未收到货物,应转入其他应收款并按会计政策相应计提坏账准备。
4. 其他应收款及其他应付款
这两类款项主要核算单位及个人往来,与日常经济业务无关,多属于款项调拨、代收代付、资金占用性质,故期限可能较长。关联往来大多数集中在这两类,故应密切关注。检查的方式也是发函询证和凭证抽查。
5. 存货、固定资产及在建工程
对清产核资工作而言,实物资产的确是重中之重。
对这几类资产,如果专业性较强,不能仅仅依靠常规监盘、检查程序,需要外部专家出具的鉴定报告,方能对资产价值进行鉴定。
会计师事务所和评估机构经常需要同时执行监盘程序,对清产核资基准日各类实物资产的数量、状况进行检查。
存货属于与市场密切相关的资产,受技术进步的影响更为显著,如果无法使用或者销售,价值必然大打折扣。
固定资产与在建工程同属长期资产,固定资产是在建工程正常情况下的最终归宿,但固定资产更有可能是直接购入。除了固定资产本身老化、毁损导致价值降低外,如果固定资产生产的产品没有市场价值,固定资产本身的价值显而易见大为降低。
6、无形资产
无形资产没有具体实物形态,只能检查相关产权证件、初始购买合同等文件资料。
由于技术进步导致专利证书或著作权价值降低的情况比比皆是,在很多情况下也需要专家的鉴证意见,对无形资产进行核查。
7. 长、短期借款
对于这类与银行之间的借款往来,比较确信属于企业应该承担的负债,也需要执行函证、合同检查、利息测算的方式,对基准日余额进行核实,并关注是否存在未记利息。
8. 应交税费
企业应交税费余额,应结合纳税申报表进行检查,并执行必要的税费测算程序。
9. 实收资本与资本公积
对于股权投资形成的权益类项目,一般情况下不存在调整情况,除非明显出资不实。可检查前期验资报告,并结果股东往来挂账科目进行查看。
10. 未分配利润
清产核资基准日前几乎所有科目调整的落脚点,就是未分配利润。故需要清产核资结果确定时,才能核定该科目余额。
结合本人以前参与的业务,清产核资当中进行清理的事项大概如下:
1. 往来款项长期挂账、无法收回、进行核销;
2. 公司与客户或供应商存在法律纠纷,根据法院判决意见及律师意见,对应收、预付款项进行核销;
3. 存货实际已经变质,但账面未作处理,进行核销;
4. 固定资产实际已经报废,但账面未作处理,进行核销;
5. 由于外部经济环境变化、技术进步、产品专用性太强等原因,导致存货、固定资产、无形资产无使用、转让价值,进行核销;
6. 部分企业挂账资产产权不清晰,进行核销;
总之,清产核资对会计师事务所来说,属于一项比较复杂、责任重大、涉及利益相关者较多的业务,其结果不仅供业务委托者使用,同时也对资产评估公司、律师事务所提供参考。在报告初稿出炉后,往往需要各方多次磋商、权衡,并补充多项资料,才能定下共同接受的最终结果。
The Analysis of Reappraising the Stocks and Assets
Reappraising the stocks and assets was organising accounting clearing, property checking, and affirming the profit and loss by the assistance of CPA firms and other intermediaries, therefore reflecting the capital value and stock.
When anenterprise was about to discrete, merge, regroup, restruct, withdraw, aquisite, sell and other great economic activities, it would invite intermediaries such as CPA firms, appraiser firms, law firms. The property situation, capital valueand law issues in the delivery date shall be investigated and attested, an official report shall be submmitted as reference.
For the CPA firms, there were some differences between the businesses of reappraising the stocks and assets and annual audit.
1. Annual auditwas for accounting year, reappraising the stocks and assetswas for specific date, may not be the cut-off day of accounting year.
2. Anuual audit was offering opionions to financial statements, reappraising the stocks andassets also need to check the financial statements, but the report text need not to mention the check of sale, cost and fees.
3. Annual audit was yearly for a company, necessary attention for the initial financial situation. However, reappraising the stocks and assetsneed to check the earliest time when the assets or liabilities occuring.
4. Annual audits were standard, largely identical but with minor differences for different companies. Reappraising the stocks and assets aimed at specific economic activities, different reports had great diversities.
5. Annual audits were organized by the companies themselves. Choosing CPA firms was mainy decided by themselves. Reappraising the stocks and assets often invlove the superior units, the covers were wider, the procedures were more complicated, the policy nature was stronger, the time span was longer.
From the angles of statements and subjects, reappraising the stocks and assets was the clearing to the assets, liabilities and owners’ equities. The following was theinstructions.
1. Monetary
Monetary includes cash, bank deposit and other monetary, the ways of checking the monetary inbase date were inventorying the cash, confirmating the bank deposit and other monetary, spot checking the accounting vouchers.
2. Notes receivable, accounts receivable, and advance from customers
The three categories of funds derived from the daily selling commodities or services, the ways of checking included confirmating, examing the contracts, spot checking the vouchers. Generally, if the age of notes or accounts receivable was long, the returnability should be considered.
If the age of advance from customers was long, we should consider whether it ought to be carried to income.
3. Note paiable, accounts paiable and advance to supplier
The three categories of funds derived from the daily buying commodities or services, we should also apply the ways of confirmating, examing and spot checking.
According to conservatism concept, for the lilbilities, only when they could be basicly determined not to need to be paid, they could be charged off.
If the advance to suppliers may not receive the goods, it shoud be turned to other receivable and withdraw the bad debts.
4. Other receivables and other payables
There two categories of funds mainly calculated the units and personal contact funds,were irrelevant to daily businesses. The natures may be funds allocating, collecting and remitting, capital occupying, therefore the age may be long. Related contacts were manily concentrated here, to they should be payed attention. The checking ways were also confirmating and examing vouchers.
5. Inventories, fixedassets and construction in process
For reappraisingthe stocks and assets, the checking of tangible assets were priority among priorities.
For the abovekinds of assets, if the professional nature was high, the normal inventory, examing procedure could not be relied merely. The value of them need the identification reports from the outer experts.
The inventory procedure needed to be executed by the CPA firm and assess institutions at the same time. The number and situation of the tangibel assets for the base day should be checked.
Inventory belonged to the kind of assets intimate to the market, had remarkable influence by the technology progress. If they could not be used or sold, the value must be rebated.
The fixed assetsand construction in process belonged to longterm assets. In the normal situation, the construction in process would be turned to fixed assets, but afixed assets was more possible to be bought directly. Besides the maturing or destructing of fixed assets, if the products of a fixed asset had not market price, the value of the fixed asset was obviously rebated.
6. Intangible assets.
Intangible assetshad not specific material form, we could only check the property rights certificates, the initial buying contracts, etc.
It was such common that the value of letters patent or copyrights declined because of technology improvements, therefore the opinions of experts were needed in many conditions.
7. Long-term and short-term loans
For the kinds of loans between enterprises and banks, must be the liabilities ought to be beared, we should execute confirmating, examing and interests calculating to verify the balance in the base date. We should also pay attention to the existence of unrecorded interests.
8. Taxes payable
The balance of taxes payable should be examined combined to tax returns, and the necessary calculating procedures should be executed.
9. Paid-incapital and capital reserves
For the equityitems formed by equity investment, in general situation, adjustment was unnecessary, except the contribution was false. We could examine the capital verification report and combined the accounts receivable to the shareholders.
10. Undistributed profit
Before the baseday of reappraising the stocks and assets, almost all the adjustment to the subjects stayed in it. Therefore, only when the results of the business was determined, the balance of undistributed profit could be checked.
In combination to the business participated previously, the adjust matters were mainly as follows:
1. The accounts which could not be withdrawed had not been canceled.
2. The company had law disputes to the customer or suppliers, the accounts receivable or advance to supplieres may be canceled according to the written judgement or opinions of counsel.
3. The inventory had degenerated actually, but the book value had not been canceled.
4. The fixed assets had scrapped actually, but the book value had not been cancled.
5. Because of thechange of the outer economic environments, technology improvement, or specificityof the commodity, the inventory, fixed assets or intangible assets had nousing, transferance value.
6. The propertyrights of some assets were not clear.
In short, reappraising the stocks and assets was a kind of complicated business which hadgreat responsibility and mentioned many stakeholders. The results were not only supported to the consignor, but also provide reference to assess institutions, law office. After the first draft of report had come out, long-term consults and balance of each sides was needed and many followed information woud be added. The final results which could be accepted by each sides were not easy to be determined.

发表于 2016-4-12 19:03:20 | 显示全部楼层
清产核资是被审单位自己的工作,CPA是来做清产核资审计的!
发表于 2016-4-21 09:03:29 | 显示全部楼层
刚刚领导给安排任务了,做一家下属子公司的清产核资,从哪下手啊
发表于 2016-4-22 11:17:41 | 显示全部楼层
楼主总结的不错,点个赞
 楼主| 发表于 2016-4-22 16:18:31 | 显示全部楼层
朱雀0313 发表于 2016-4-21 09:03
刚刚领导给安排任务了,做一家下属子公司的清产核资,从哪下手啊

如果是集团企业内部资产清查,当然要做得很全面,着重于现金、实物资产的盘点。
发表于 2020-12-19 13:20:54 | 显示全部楼层
谢谢楼主分享
发表于 2020-12-28 13:39:53 | 显示全部楼层

谢谢楼主分享
发表于 2020-12-29 13:55:38 | 显示全部楼层
yangxiucai1234 发表于 2016-4-12 19:03
清产核资是被审单位自己的工作,CPA是来做清产核资审计的!

编制财务报表和附注又何尝不是呢
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