【摘要】：正按照《公司法》規(guī)定,股東可以用貨幣出資,也可用實(shí)物、土地使用權(quán)等可以用貨幣估價(jià)并可以依法轉(zhuǎn)讓的非貨幣性資產(chǎn)作價(jià)出資。而相對于貨幣出資的審驗(yàn),非貨幣財(cái)產(chǎn)出資的審驗(yàn)因具有手續(xù)繁瑣,提供資料較多,時(shí)間較長等特點(diǎn),所以一般來講是不推薦給客戶采用此種出資方式。但從目前的驗(yàn)資實(shí)務(wù)來看,非貨幣財(cái)產(chǎn)出資的審驗(yàn)仍占著很重要的比例。在實(shí)務(wù)中最常見用作出資的非貨幣性資產(chǎn)主要包括存貨、房屋、設(shè)
[Abstract]:In accordance with the provisions of the Company Law, shareholders can use money to contribute capital, also can be used in kind, land use rights and other non-monetary assets that can be valued in currency and can be transferred in accordance with the law. Compared with the examination and inspection of monetary contribution, the non-monetary property contribution has the characteristics of complicated procedures, more information and longer time, so generally speaking, it is not recommended to the customer to adopt this kind of capital contribution. But from the current capital verification practice, non-monetary property investment audit still occupies a very important proportion. In practice, the most common non-monetary assets used as capital contributions mainly include inventory, housing,
【作者單位】： 山東博會有限責(zé)任會計(jì)師事務(wù)所;
【分類號】：D922.291.91
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本文編號：2264948