关于土地使用权验资的几个问题
发布时间：2018-10-11 19:12
【摘要】：正按照《公司法》规定,股东可以用货币出资,也可用实物、土地使用权等可以用货币估价并可以依法转让的非货币性资产作价出资。而相对于货币出资的审验,非货币财产出资的审验因具有手续繁琐,提供资料较多,时间较长等特点,所以一般来讲是不推荐给客户采用此种出资方式。但从目前的验资实务来看,非货币财产出资的审验仍占着很重要的比例。在实务中最常见用作出资的非货币性资产主要包括存货、房屋、设
[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,
【作者单位】： 山东博会有限责任会计师事务所;
【分类号】：D922.291.91
，
本文编号：2264948
[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,
【作者单位】： 山东博会有限责任会计师事务所;
【分类号】：D922.291.91
，
本文编号：2264948
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