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被收购公司如何账务处理?
释义
法律分析:
1、首先签订一份股权转让协议和法人变更协议,然后到工商局进行变更。
2、原价转让,根据股权的转让协议入账,会计分录。借:实收资本--旧股东。
贷:实收资本--新股东。
注:转让款可以不通过账面体现,直接给出让方。
3、其他会计账面数据不变,继续沿用旧账就行了。
法律依据:
《中华人民共和国公司法》 第一百七十二条 公司合并可以采取吸收合并或者新设合并。 一个公司吸收其他公司为吸收合并,被吸收的公司解散。两个以上公司合并设立一个新的公司为新设合并,合并各方解散。
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更新时间:2025/10/27 12:07:34