2. According to the new accounting standards, the fixed assets transferred by enterprises without compensation should be included in the "non-operating income" subject.
On August 29th, 2005, the State-owned Assets Supervision and Administration Commission of the State Council issued the Interim Measures for the Administration of Free Transfer of State-owned Property Rights of Enterprises, with Zi [2005] No.239. The Measures are divided into general provisions, procedures for free transfer of state-owned property rights of enterprises, examination and approval of free transfer of state-owned property rights of enterprises and supplementary provisions, with a total of 4 chapters and 22 articles, which will come into force as of the date of promulgation.
Extended data:
In order to motivate dealers, many enterprises will formulate rebate incentive policies, with the aim of mobilizing the enthusiasm of dealers through rebates. Rebate refers to the fact that manufacturers reward dealers in cash or in kind according to certain evaluation criteria, which has the characteristics of cash lag. By adopting the following methods: discount sales, including commercial discount, cash discount and sales discount;
Commercial rebates are sold at a parity lower than the purchase price, including cash rebates and physical rebates.
According to the different accounting treatment, enterprise rebate can be specifically described as:
1, given in the form of a specified number of objects. For example, within one month, we sold 30 induction cookers and gave away 10 sets of supporting cabinets;
2. The form of direct return of payment. For example, if the profit of 2 1 000 yuan is directly returned to the department store in the form of cash or bank deposit, it is a direct return of the payment;
3. The form of offset payment. For example, if you buy 20,000 pieces in a certain period (usually one year), the rebate will be 1% of the purchase amount, and if you buy 50,000 pieces, the rebate will be 1.5% of the purchase amount, and so on, and the rebate will be directly deducted from the second payment.
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