There Are Three Major Problems To Be Solved In The Listing Of Apparel Enterprises.
clothing
Enterprises in the territory
list
There are usually three problems.
First, enterprises are likely to produce production.
Management
The right to use land in a place is incomplete.
At present, the basic requirement is that if the third party site is to be rented, it depends on the importance. The important requirements must have their own property rights, such as R & D center and company headquarters. If it is a general sales shop, the lessor must have the complete property right of the site.
If the land use right is incomplete, if the land ownership is granted by way of pfer, the land use warrant shall be available. If the pfer is made, the original land use right can only be pferred within a time limit.
Second, enterprises are likely to have connected pactions.
Because many garment enterprises are private enterprises, together with brothers and sisters.
Entrepreneurship
Therefore, it is very likely that there will be related party pactions.
The key points of the SFC's audit of related party pactions are not encouraged or prohibited, depending on the nature, price, procedure and records of related pactions.
First of all, if the nature is serious, if it is related to sales and procurement related pactions, it is more serious, and generally need rectification.
Second look at the price, third is the procedure, see whether to fulfill the necessary procedures.
If there is a related paction, we must first adjust the ownership structure of the affiliated enterprises. If it is more serious, the enterprises should buy the related enterprises, such as buying a shop by the boss, so that the problem can be solved, or the elder sister can pfer the store to others.
Third, enterprises are prone to financial and accounting problems. Clothing enterprises have a large number of stores, and the settlement methods are different from those of other enterprises. The sales revenue is easy to counterfeit. In the process of audit, there are mainly concerns in the following aspects: whether the sales revenue is reasonable, whether the gross margin is reasonable or not, and whether the gross profit margin is higher or faster than the same industry?
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