ktv筹备方案（KTV preparatory program）

ktv筹备方案（KTV preparatory program） ktv筹备方案(KTV preparatory program) The object and scope of investment supervision is the wholly owned holding enterprises; capital is the business enterprise of course financial security supervision institution; the total way of supervision to regulators and regulatory approval for the record to the object of supervision enterprises stationed Commissioner combination is appropriate; supervision is the main content of funds, assets, income, expenses and profit distribution the financial report, five items. Fund supervision (I) financing When an enterprise intends to implement the following fund-raising activities, it shall separately report to the Commissioner or the regulatory authorities for approval or filing: 1, the adoption of absorption, merger and other financing methods, resulting in changes in the structure of corporate equity elbow, prior to approval by the regulatory authorities, and then submitted to shareholders' meeting approval. 2, the acceptance of non monetary capital investment shall be assessed by the asset appraisal institution and approved by the regulatory authorities in conjunction with the state owned Assets Department at the same level. 3, with the mortgage assets out of debt financing, a wholly owned enterprise regardless of size, to be reported to the supervision department; the absolute amount of more than 5% of the net assets of listed companies, more than 2% of the net assets of the non-listed company, before submitting shareholder approval, obtain regulatory approval consent; listed companies in the net assets of 5%, net assets in non-listed company the following 2% mortgage assets, decided by the board of directors of the enterprise, and report to the regulatory authorities for the record. (two) capital Without the approval of the general meeting of shareholders, the enterprise shall not change its capital structure at will. The increase or decrease of the enterprise's capital, the increase and decrease of the capital accumulation fund in the financing and the statutory revaluation, make up for the loss and cause the change of the surplus accumulation fund, etc., and shall be submitted to the shareholders' meeting for approval after the approval of the regulatory authorities. (three) consumption funds; For the use of the consumption funds of the holding enterprise, the project budget and expenditure plan shall be worked out and approved by the board of directors and submitted to the supervision department for the record. The project budget and expenditure plan of the wholly owned enterprise shall be reported to the regulatory authorities for examination and approval. (four) operating funds Each enterprise shall, according to the production, operation, investment in fixed assets, foreign investment and Living welfare, organize the budget for the operation of funds according to the season, and the plan for the use of the enterprise's major funds shall be reported to the regulatory authorities for the record. (five) other Regulators in the regulation of the financial behaviors of the enterprises, investors and enterprises to ensure that the interests and create a good environment for the development of any industry, departments and units of the enterprise fees, fines and expenses, must be approved by the Commissioner for review and approval, where there is no legal basis, standard fees, fines and apportion. The enterprise shall pay; to ensure safety of enterprise funds, invalid contract, accounting matters without lawful vouchers, no compliance procedures, have the right to require the foreign enterprises can not pay cash (including cheques, drafts). Asset Supervision Other important accounting policies such as the write off of losses, the proportion of the provision for bad debts, the method of inventory valuation, the method of depreciation of fixed assets and the fixed number of years, etc. The loss of verification methods, flysheet reserve extraction ratio, inventory valuation method, fixed assets depreciation method, age and other important accounting policies must be approved by the Commissioner for approval; financial management system changes, must be in the year before the termination of the proposed changes that cause Qing Shen, and reasons for changes, agreed by the regulatory authorities for approval. The level of government. (two) guarantee An enterprise may not provide any loan guarantee in general, but it is necessary to provide the guarantee in accordance with the guaranty law. The relevant enterprise provides counter guarantee. The amount of external guarantees, wholly owned enterprises regardless of size, should be reported to regulatory approval; the listed company guarantee in excess of net assets of 5%, more than 2% of the net assets of the non-listed company, before submitting the approval of the general meeting of shareholders, regulators should first obtain consent; Listed Companies in the net assets of 5%, net assets of non-listed company in 2%, decided to and report to regulatory filings by the corporate board of directors. (three) foreign investment Wholly owned enterprises of all foreign investment and investment projects, should be reported to regulatory approval; the absolute amount of listed companies net assets of more than 5%, the absolute amount of non-listed company for more than 2% of the net assets of the foreign investment and investment projects, should be held before the shareholders' meeting, agreed to by the regulatory agencies; Listed Companies in the net assets of 5%, net assets investment in non-listed company the following 2% foreign investment and project decision and report to regulatory filings by the corporate board of directors. If a non - productive fixed asset of a holding enterprise exceeds 1 million yuan in a single investment, it must obtain the approval from the regulatory authorities in advance. For each enterprise's foreign investment, the investment income and loss schedule shall be drawn up according to the annual sub items to reflect the gains or losses arising from the foreign investment of the enterprise. (four) loss and disposal of fixed assets Fixed assets, current assets occurred in the process of production and operation of the loss, damage and obsolescence of net loss, should according to different circumstances, the quality of inventory record unit identification or social intermediary institutions to audit report, the Department is responsible for the audit, the financial sector review comments, the legal representative of enterprise and the correspondent approval processing and included in the current profits and losses; wholly owned enterprises still need to be approved by the competent authority of Finance in the final approval time. Supervision of cost and expense (I) business entertainment expenses Hospitality budget system and financial audit system to establish business supervision of enterprises, the proportion of the provisions of the financial system in the control of expenses. The measures and standards for business entertainment expenses formulated by enterprises shall be reported to the regulatory authorities for the record. (two) deferred assets Supervise enterprises to arrange deferred assets according to the items stipulated by the state and deal with them in stages. If the assets of the transferred deferred expenses, must be added project name, amount, amortization plan city regulators agree that a wholly owned enterprise also reported to competent authority of Finance approval, otherwise, shall not be included in deferred assets. (three) fixed assets are accounted for Supervise enterprises to handle the final accounts of fixed assets in a timely manner. Completed projects that have been delivered but not completed for acceptance,