"Enterprise accounting standards - investment" provides that when the future recoverable amount of long-term investment is lower than book value, the long-term investment impairment provisions should be accrued.
When long-term equity investment is accounted for according to the equity method, because the book balance is adjusted according to the share of the net asset value of the invested enterprise, the investment unit should also withdraw the impairment provision when the recoverable value of the net assets of the invested enterprise is lower than the book value.
If the invested unit is controlled by the investment unit, the consolidation of the accounting statements raises questions about how impairment provisions should be handled. since the current accounting system has not yet provided for this, the practice is not the same.
Some use this as a combined spread; some are offset by the original entry, as compared to the treatment of the internal accounts receivable provision for bad debts. Risk of equity investment: policy risk. a table of project investments and operating models
Project investment and operating model table
The corresponding rights of the investor in the partnership are identical except that they do not enjoy the first item in the equity. equity and legal person property rights and partnership property rights are derived from the ownership of investment property. The purpose of an investor's investment in the investee is to make a profit by handing over the property to the invester and assuming civil liability, rather than handing over the property to the investee.
Therefore, the property rights of legal persons and partnership organizations are limited authorization rights. the rights granted are the property rights of the investee, which are not granted, and the rights retained in their own hands and derived from them are equity. both are incomplete ownership. the property right of the investee mainly reflects the external form of ownership of the investment property, while the equity mainly represents the central content of the ownership of the investment property. the shareholders of the project investment and operation mode table have the right to transfer their equity rights according to law. there are rights to recover the remaining property after the termination of the legal person.
Project investment and operating model table
In terms of the number of financings, the second, third and fourth were 70 financing events in round a, 51 financing events in the angels round, and 31 financing events in round b. in terms of financing amount, round c ranked second with 7,532 million yuan, round a with $7,221 million and round b with $7,003 million. according to the statistics of the investment and finance research institute, enterprise services have been the runner-up position for five consecutive months, both in terms of the amount of financing and the amount of financing are far ahead. in june, an accident came. as big brother, it still ranks first in terms of the amount and amount of financing. in june 2021, there were 74 financing incidents in the field, accounting for 21.45 percent, and the amount of financing exceeded 15.246 billion yuan, accounting for 23.68 percent.
Depending on the role of investment in the production process, enterprise investment can be divided into start-up investment and follow-up investment. start-up investments are investments made when building new businesses.
Follow-up investment refers to the various investments made to consolidate and develop the production of enterprises. from a decision-making perspective, investments can be divided into adoption or not investments and mutually exclusive choice investments. Adoption or not is a decision to invest in a single project.
In two or more projects, a decision that can only select one of them is called a mutually exclusive choice investment decision. it can also be further subdivided into pure fixed asset investment and complete industrial investment projects by its content.
The characteristics of pure fixed asset investment projects are:
In the investment only includes the advance capital investment for the acquisition of fixed assets and does not involve the investment of working capital. Complete industrial investment projects include not only fixed asset investment, but also liquidity investment, and even other long-term asset projects (e.g. intangible assets, long-term amortization costs, etc.). investors will have to spend more energy and costs monitoring and managing different investments.
Project investment and operating model table, investment
it is even more important to grow together with outstanding entrepreneurs and entrepreneurs, accompany enterprises to create great causes, and contribute to them. "when i'm with these entrepreneurs, i can feel a force for the prosperity of this society, and they represent the future of this society. it is a very fulfilling thing to be involved in the changes in the investment industry and the growth of the enterprise.
Maybe the return cycle of your investment will be long, but you don't lack a sense of accomplishment in this process, which gives me a lot of native motivation. "focus is a prerequisite for doing something, and only focus can be great, for anyone, for anything. and to elongation of "focus" is to insist, "focus" to have the opportunity to achieve life. positive significance of project investment: to enhance the technical and economic strength of investors. a table of project investments and operating models
Positive significance of project investment: improving investors' ability to innovate.
A table of project investments and operating models
As a consumer investor, when they spend will also study the industry, i eat all kinds of places and the government fish noodles found that its taste is very standard, will not make mistakes. the taste is as stable as it is.
This means that stores can be replicated. secondly, on the basis of standardization, taste has a certain level of assurance, mainly located in canada and office white-collar, to solve the lunch problem. near he and fu fish noodles launched a small noodle wine shop type, broaden the evening and friends small gathering of the consumption scene. from the original one-person food, expand to friends dinner, business scene and business time to expand, business efficiency has also improved.
So we think the fish noodle is a track brand that can run out in front of us. a table of project investments and operating models
Belongs to the business services of high-tech enterprises, strong technical force. is a limited liability company (natural) enterprises, with the development of the market and production needs, with a number of enterprises to cooperate in research, on the basis of the original products through continuous improvement, the pursuit of new, in strengthening internal management, improve structural adjustment at the same time, good quality, reasonable price, perfect service, in the industry has been widely praised.
The company has always adhered to the principle of customer demand first, is committed to providing high-quality data analysis, project investment value analysis, project investment analysis and evaluation, risk assessment and demonstration. county lai enterprise management to create the concept of products and services, to create high-indicator services, guide the development of the industry.
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