清產(chǎn)核資淺議

1、清產(chǎn)核資淺議清產(chǎn)核資是企業(yè)在會計師事務所等中介機構幫助下，組織進行賬務清理、財產(chǎn)清查，并依法認定各項資產(chǎn)損益，從而真實反映企業(yè)資產(chǎn)價值和重新核定資本的活動。當一個企業(yè)即將進行分立、合并、重組、改制、撤銷、并購、出售等重大經(jīng)濟活動時，一般會聘請中介機構（會計師事務所、評估師事務所、律師事務所）出具清產(chǎn)核資報告、資產(chǎn)評估報告、律師意見書，對交割日的財產(chǎn)狀況、資產(chǎn)價值、法律問題進行摸底排查，出具鑒證報告，作為備查參考資料。對會計師事務所而言，清產(chǎn)核資業(yè)務與年度財務報表審計主要存在以下不同：1. 年度審計針對會計年度，清產(chǎn)核資針對具體時點，但不一定為會計年度截止日；2. 年度審計對財務報表發(fā)表意見，清

2、產(chǎn)核資也需要對財務報表進行審核，但報告正文并不涉及收入、成本、費用的核定；3. 年度審計一年一次，對期初財務狀況僅保持必要關注，但清產(chǎn)核資需要對基準日存續(xù)的資產(chǎn)或負責來源過程進行審計，需延伸至該項最早產(chǎn)生之時；4. 年度審計報告規(guī)范性很強，不同公司大同小異；清產(chǎn)核資由于是針對企業(yè)具體經(jīng)濟活動，出具的報告差異較大；5. 年度審計一般由企業(yè)自行組織，選聘會計師事務所進行；清產(chǎn)核資常常牽扯企業(yè)上級單位，涉及面更廣、程序更復雜、政策性更強、時間跨度更大。從財務報表及會計科目的角度，清產(chǎn)核資無非就是對資產(chǎn)、負債及所有者權益的清查，以下逐一介紹。1. 貨幣資金貨幣包括庫存現(xiàn)金、銀行存款和其他貨幣資金，主要

3、采用盤點現(xiàn)金、函證銀行存款及其他貨幣資金，并抽查會計憑證的方面，對基準日貨幣資金進行核實。2. 應收票據(jù)、應收賬款、預收賬款這三類款項來源于企業(yè)日常經(jīng)濟對外銷售商品或提供勞務，采用發(fā)函詢證、檢查合同、抽查憑證的方式進行核實。一般來講，應收賬款和應收票據(jù)如果賬齡較長，應考慮可收回性。預收款項如果賬齡較長，應考慮是否應結轉收入。3、應付票據(jù)、應付賬款及預付賬款這三類款項來源于企業(yè)日常經(jīng)濟對外購買商品或提供勞務，也采用發(fā)函詢證、檢查合同、抽查憑證的方式進行核實。根據(jù)謹慎性原則，對于負債類項目，只有基本確定無需支付時，才能進行轉銷。預付賬款如果未收到貨物，應轉入其他應收款并按會計政策相應計提壞賬準備。

4、4. 其他應收款及其他應付款這兩類款項主要核算單位及個人往來，與日常經(jīng)濟業(yè)務無關，多屬于款項調撥、代收代付、資金占用性質，故期限可能較長。關聯(lián)往來大多數(shù)集中在這兩類，故應密切關注。檢查的方式也是發(fā)函詢證和憑證抽查。5. 存貨、固定資產(chǎn)及在建工程對清產(chǎn)核資工作而言，實物資產(chǎn)的確是重中之重。對這幾類資產(chǎn)，如果專業(yè)性較強，不能僅僅依靠常規(guī)監(jiān)盤、檢查程序，需要外部專家出具的鑒定報告，方能對資產(chǎn)價值進行鑒定。會計師事務所和評估機構經(jīng)常需要同時執(zhí)行監(jiān)盤程序，對清產(chǎn)核資基準日各類實物資產(chǎn)的數(shù)量、狀況進行檢查。存貨屬于與市場密切相關的資產(chǎn)，受技術進步的影響更為顯著，如果無法使用或者銷售，價值必然大打折扣。固定

5、資產(chǎn)與在建工程同屬長期資產(chǎn)，固定資產(chǎn)是在建工程正常情況下的最終歸宿，但固定資產(chǎn)更有可能是直接購入。除了固定資產(chǎn)本身老化、毀損導致價值降低外，如果固定資產(chǎn)生產(chǎn)的產(chǎn)品沒有市場價值，固定資產(chǎn)本身的價值顯而易見大為降低。6、無形資產(chǎn)無形資產(chǎn)沒有具體實物形態(tài)，只能檢查相關產(chǎn)權證件、初始購買合同等文件資料。由于技術進步導致專利證書或著作權價值降低的情況比比皆是，在很多情況下也需要專家的鑒證意見，對無形資產(chǎn)進行核查。7. 長、短期借款對于這類與銀行之間的借款往來，比較確信屬于企業(yè)應該承擔的負債，也需要執(zhí)行函證、合同檢查、利息測算的方式，對基準日余額進行核實，并關注是否存在未記利息。8. 應交稅費企業(yè)應交稅費

6、余額，應結合納稅申報表進行檢查，并執(zhí)行必要的稅費測算程序。9. 實收資本與資本公積對于股權投資形成的權益類項目，一般情況下不存在調整情況，除非明顯出資不實?？蓹z查前期驗資報告，并結果股東往來掛賬科目進行查看。10. 未分配利潤清產(chǎn)核資基準日前幾乎所有科目調整的落腳點，就是未分配利潤。故需要清產(chǎn)核資結果確定時，才能核定該科目余額。結合本人以前參與的業(yè)務，清產(chǎn)核資當中進行清理的事項大概如下：1. 往來款項長期掛賬、無法收回、進行核銷；2. 公司與客戶或供應商存在法律糾紛，根據(jù)法院判決意見及律師意見，對應收、預付款項進行核銷；3. 存貨實際已經(jīng)變質，但賬面未作處理，進行核銷；4. 固定資產(chǎn)實際已經(jīng)報

7、廢，但賬面未作處理，進行核銷；5. 由于外部經(jīng)濟環(huán)境變化、技術進步、產(chǎn)品專用性太強等原因，導致存貨、固定資產(chǎn)、無形資產(chǎn)無使用、轉讓價值，進行核銷；6. 部分企業(yè)掛賬資產(chǎn)產(chǎn)權不清晰，進行核銷；總之，清產(chǎn)核資對會計師事務所來說，屬于一項比較復雜、責任重大、涉及利益相關者較多的業(yè)務，其結果不僅供業(yè)務委托者使用，同時也對資產(chǎn)評估公司、律師事務所提供參考。在報告初稿出爐后，往往需要各方多次磋商、權衡，并補充多項資料，才能定下共同接受的最終結果。The Analysis of Reappraising the Stocks and AssetsReappraising the stocks and ass

8、ets 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 an enterprise was about to discrete, merge, regroup, restruct, withdraw, aquisite, sell and othe

9、r great economic activities, it would invite intermediaries such as CPA firms, appraiser firms, law firms. The property situation, capital value and 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 s

10、ome differences between the businesses of reappraising the stocks and assets and annual audit.1. Annual audit was for accounting year, reappraising the stocks and assets was for specific date, may not be the cut-off day of accounting year.2. Anuual audit was offering opionions to financial statement

11、s, reappraising the stocks and assets 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 assets n

12、eed 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 aud

13、its 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 angl

14、es of statements and subjects, reappraising the stocks and assets was the clearing to the assets, liabilities and owners equities. The following was the instructions.1. MonetaryMonetary includes cash, bank deposit and other monetary, the ways of checking the monetary in base date were inventorying t

15、he cash, confirmating the bank deposit and other monetary, spot checking the accounting vouchers.2. Notes receivable, accounts receivable, and advance from customersThe three categories of funds derived from the daily selling commodities or services, the ways of checking included confirmating, exami

16、ng 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 advanc

17、e to supplierThe 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 c

18、ould 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 payablesThere two categories of funds mainly calculated the units and personal contact funds, were irrelevant to daily businesse

19、s. 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, fixed assets and constr

20、uction in processFor reappraising the stocks and assets, the checking of tangible assets were priority among priorities. For the above kinds 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 r

21、eports 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 inf

22、luence by the technology progress. If they could not be used or sold, the value must be rebated.The fixed assets and construction in process belonged to longterm assets. In the normal situation, the construction in process would be turned to fixed assets, but a fixed assets was more possible to be b

23、ought 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 assets had not specific material form, we could only check the property rights certificates,

24、the initial buying contracts, etc.It was such common that the value of letters patent or copyrights declined because of technology improve, therefore the opinions of experts were needed in many conditions.7. Long-term and short-term loansFor the kinds of loans between enterprises and banks, must be

25、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 payableThe balance of taxes payable should be examined combined to tax returns,

26、 and the necessary calculating procedures should be executed.9. Paid-in capital and capital reservesFor the equity items 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

27、 accounts receivable to the shareholders.10. Undistributed profitBefore the base day 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

28、 combination to the business participated previously, the adjust matters were mainly as follows:1. The accounts which could not be withdrawed be 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 opi