企业兼并会计业务实例

    照规定，甲公司1聘请了资产评估机构对其财产进行了评估，其结果并报国有资产管理部门进行了确认，各项资产、负债评估确认的价值如下：?
    
    应收帐款           800000?
    存货              2000000?
    长期投资           300000?
    固定资产          8800000?
    固定资产(净值)    6600000?
    无形资产           150000?

    经协商确定购甲企业产权转让成交价为7000000元，乙企业通过银行一次付清。?
    根据上述资料，甲企业应作如下会计处理：
?
    1.根据评估确认的资产价值，作如下分录：?
    
    借：资本公积          550000?
       贷：应收帐款      200000?
           存货          300000?
           无形资产      50000?
    
    借：长期投资          100000?
       贷：资本公积      100000?
        
    借：固定资产      800000?
       贷：累计折旧      200000?
           资本公积      600000?

    2.结束旧帐?

    借：短期借款      2000000?
        应付帐款      120000?
        应付票据      80000?
        长期借款      1800000?
        累计折旧      2200000?
        实收资本      4500000?
        资本公积      750000?
        盈余公积      500000?
        未分配利润      400000?
       贷：银行存款       300000?
           应收帐款       800000?
           存货          2000000?
           长期投资       300000?
           固定资产      8800000?
           无形资产       150000?
    乙企业作如下会计处理：?
    
    借：银行存款      300000?
        应收帐款      800000?
        存货         2000000?
        长期投资      300000?
        固定资产     8800000?
        无形资产      150000?
        无形资产商誉  850000?
       贷：短期借款                  2000000?
           应付帐款                  120000?
           应付票据                  80000?