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Register accountant study a pithy formula (2)
From;  Author:Stand originally
" a pithy formula is as follows "

Inc. stock appears on the market condition among them: 1000 people 1000 25% , exceeding 400 million is 15% , hold
Stock par value amounts to a RMB the partner number of 1000 yuan of above not less than 1000 people, happen publicly to the society
The portion amounts to the 25% above of company stock sum total, amount of company capital stock exceeds a RMB 400 million yuan, its to the society fair
The scale that develops a stock is 15% above.

File the requirement that the stock appears on the market

(1) approval of management department of negotiable securities of classics the State Council already was issued publicly to the society

(2) amount of company capital stock is not gotten little at the RMB 50 million yuan

(3) practice time 3 years of above, recently 3 years of consecutive gain

(4) RMB of hold stock par value the partner of 1000 yuan of above not less than 1000 people, send publicly to the society
The share of travel amounts to the 25% above of share sum total, amount of company capital stock exceeds a RMB 400 million yuan, its to the society
The scale that issues share publicly is 15% above.

(5) the company is in major illegal action is not had inside 3 years recently, financial accounting report does not have false account

(6) the other condition that the State Council sets

Because business is extended,my company shows, make public invite applications for a job to the society now:

Via approval of negotiable securities management department

Come publicly to the society now invite applications for a job

Company capital 50 million

Practice 3 years, abide by the law 3 years, I earn 3 years

Mutual employee 1000 people

Salary of average per capita 1000 yuan

The department that begs 25 years old of above now justice 15

" be aimed at content " accountant - cash flow meter - indirect method

" a pithy formula is as follows "

The project that ① and increase and decrease concern (9) adjust net benefit.

Fixed assets (4) : Decrease value preparation, depreciation, deal with loss, discard as useless loss.

Intangible assets (1) : Intangible assets amortize.

Financial cost: Report this period the financial cost that should belong to investment to raise fund, do not include discount to cease (above us already
Via talking, discount breath is a special financial charge, when becoming a problem actually, must stay. )

Investment loss

Raise cost beforehand

Treat booth cost

The project that ② and increase and decrease have nothing to do (4) :

Goods in stock, give delay tax payment, management sex is receivable reach deal with, these a few adjustment can use capital fund of balance type “
= is indebted when ” of possessory rights and interests should make possessory rights and interests increases, tone reduces net profit; Should make possessory rights and interests is decreased
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