How Do Enterprises Adjust Their Inventory When Adjusting Net Profit?

Adjusted sales: refers to the adjustment of the fair value and the book value of the assets of the invested unit at the time of initial investment.

We can understand this, because when the investment enterprise obtains investment, it confirms the initial confirmation amount of the long-term equity investment according to the fair value of the paid assets, and can adjust the initial recognition amount according to the share of the identifiable net assets, so we must also calculate the investment income according to the share of the identifiable net assets.

It also calculates that the net profit of the invested enterprise should be adjusted according to the fair value of assets.

Adjustment of unsold: Investment

After an internal paction with the invested enterprise, if the inventory is not sold externally, there will be an unrealized profit at the end of the term. When the investment enterprise recognizes the return on investment, it needs to adjust the net profit of the invested entity and reduce the unrealized profit of this part of the final period.

When there is still no external sale in the future, there is no need for adjustment, and when adjustment is realized, it is necessary to adjust and add back.

If the invested enterprise sold part of the stock in that year, the invested enterprise did not carry the inventory cost according to the book value, and adjusted according to the fair value.

Since the fair value of stock is greater than book value, the cost of carry over is more than that carried by book value.

Therefore, when the investment enterprise recognizes the investment income, it should increase or decrease the difference in the basis of the net profit of the invested enterprise.

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Article thirty-third of the regulations on industrial injury insurance stipulates that workers need to suspend work and receive medical treatment for occupational injuries because they are injured by accidents or suffer from occupational diseases.

The period of suspension is usually less than 12 months.

If the injury is serious or the situation is special, it can be appropriately extended by the municipal labor capacity appraisal committee established by the District, but the extension shall not exceed 12 months.

After assessing the disability level, the injured workers are entitled to the original treatment and enjoy the disability treatment according to the relevant provisions of this chapter.

Work-related injury workers still need to be treated after they stop working, and continue to enjoy medical treatment for work-related injuries.

Then, how to grasp the standard of the original wages and benefits? In practice, there will be different understandings. For example, Guangdong considers that the original wage and welfare treatment refers to the average wage and welfare benefits of the injured workers in the twelve months before their work-related injuries.

The workers who are injured in work for less than twelve months will calculate the average wages and benefits according to the actual number of months.

I think this regulation is more reasonable.

The labor contract law stipulates that the economic compensation shall be paid to the laborers according to the number of years worked by the workers in their units and the wages paid for one month in a full year.

For more than six months with less than one year, the financial compensation for half a month's wages will be paid to the laborers for a period of one year or less than six months.

Monthly wages refer to the average wages of workers within twelve months before the termination or termination of labor contracts.

Is the wage here a wage or a real wage? The twenty-seventh provision of the labor contract law stipulates that the monthly wages for the economic compensation stipulated in the forty-seventh clause of the labor contract law shall be calculated according to the wages payable by the laborers, including time wages or piecework wages, and monetary income such as bonus, allowance and subsidy.

The average wage of a worker within 12 months before the termination or termination of the labor contract is lower than the local minimum wage standard shall be calculated according to the local minimum wage standard.

If the workers are less than 12 months' work, the average wage shall be calculated according to the actual working months.

The main difference between the monthly wages and the actual wages is the various kinds of deductions and expenses.

Due wages: the total amount of wages payable without social security, housing provident fund and personal income tax; actual wages: the actual wages, namely, tax deductible, social security fees, provident fund and other expenses.

As the social insurance premiums, taxes and other deductions, which are withheld by the employer, are all part of the individual's labor income, the employer only undertakes the withholding obligation.

Therefore, the part deducted is actually the wages of the laborers, which should be included in the wage income. When calculating the economic compensation, the wages should be calculated before the tax and social security fees are not counted as the base of calculation.

The above is the normal way of calculation, but there is a special case to note, that is, the monthly salary of laborers is higher than that of the people's Government of the municipality directly under the central government and the Municipal People's government at the municipal level, and the average monthly wage of the workers in the region is three times that of the previous year. The standard of paying the economic compensation is three times the average monthly wage of the workers, and the maximum period of payment for the economic compensation is not more than twelve years.