问题已解决
老师好:请问个人股权转让时股权原值是实收资本的金额还是账面净资产的金额?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
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您好,这个的话是账面净资产的金额,这个
2024 06/18 19:58
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784947 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 06/18 19:59
老师是原值啊
![](https://pic1.acc5.cn/014/42/90/72_avatar_middle.jpg?t=1714035694)
小锁老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2024 06/18 19:59
对,是账面的净资产,这个是
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784947 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 06/18 20:00
原值是账面价值吗?有点不明白
![](https://pic1.acc5.cn/014/42/90/72_avatar_middle.jpg?t=1714035694)
小锁老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2024 06/18 20:01
我的意思是,股权原值,是净资产的账面价值,这个意思,他不是一开始股权的原值
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784947 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 06/18 20:02
为什么不是一开始股权的原值呢
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784947 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 06/18 20:03
不好意思哈,真是不明白
![](https://pic1.acc5.cn/014/42/90/72_avatar_middle.jpg?t=1714035694)
小锁老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2024 06/18 20:03
因为如果中间经过变动,或者是上升,这个也要考虑进去
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784947 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 06/18 20:04
中间的变动就是未分配利润增加了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784947 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 06/18 20:05
净资产是账面价值啊
![](https://pic1.acc5.cn/014/42/90/72_avatar_middle.jpg?t=1714035694)
小锁老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2024 06/18 20:05
是啊,所以是净资产,净资产包含实收资本,资本公积,盈余公积,未分配利润
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784947 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 06/18 20:06
股权原值就是净资产的账面价值?
![](https://pic1.acc5.cn/014/42/90/72_avatar_middle.jpg?t=1714035694)
小锁老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 06/18 20:08
要考虑中间变动,这个需要
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784947 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 06/18 20:08
好的,谢谢老师
![](https://pic1.acc5.cn/014/42/90/72_avatar_middle.jpg?t=1714035694)
小锁老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 06/18 20:10
不客气的早点休息