TRADE DESCRIPTIONS ORDINANCE ——附加英文版
Hong Kong
TRADE DESCRIPTIONS ORDINANCE
(CHAPTER 362)
ARRANGEMENT OF SECTIONS
ion
I PRELIMINARY
hort title
nterpretation
pecial provisions applicable to goldware
arking orders
nformation to be given in advertisements
II FALSE TRADE DESCRIPTIONS OR REPRESENTATIONS AND FORGED
TRADE
S
pplying a trade description, trade mark or mark to goods
ffences in respect of trade descriptions
rade descriptions used in advertisements
ffences in respect of trade marks
False representations as to Royal approval or award. etc.
False representations as to supply of goods
Prohibited import and export of certain goods
Power to exempt goods sold for export
III ENFORCEMENT
Appointment of authorized officers
Power to enter premises and inspect and seize goods and documents
Restrictions on the entry and search of domestic premises
Power to detain goods by locking or sealing premises or container
Powers of arrest of authorized officers
Disclosure of information, etc.
Offences of obstruction and disclosure of information
Penalties
Time limit for prosecutions
Offences by corporations
Offences due to fault of other person
Accessory to offences committed outside Hong Kong
Samples
Evidence by certificate
Rule of evidence regarding imported goods with false trade
ription
Description of trade mark in pleading
Defence mistake, accident, etc.
Innocent publication of advertisements
Costs in proceedings
Power to make orders with respect to property in possession of
the
n
Forfeiture and disposal of certain goods
[Repealed]
IV MISCELLANEOUS
Trade marks containing trade descriptions
Definition Orders
Saving for civil rights
Compensation for loss of goods seized under section 15 (1) (f)
Whole document
rohibit false trade descriptions, false marks and
misstatements in
ect of goods provided in the course of trade; to confer
power to
ire information or instruction relating to goods to be marked on
or to
mpany the goods or to be included in advertisements; to prohibit
the
thorized use of devices or emblems signifying an award by the
Queen or
Governor; to restate the law relating to forgery of trade marks;
and
purposes connected therewith.
pril 1981.]
PART I PRELIMINARY
hort title.
Ordinance may be cited as the Trade Descriptions Ordinance.
nterpretation.
In this Ordinance, unless the context otherwise requires--
ertisement" includes a catalogue, a circular and a price list;
horized officer" means a public officer appointed under section
14;
missioner" means the Commissioner of Customs and Excise and any
Deputy
ssistant Commissioner of Customs and Excise; (Added, L. N.
294/82)
vention country" has the meaning assigned to it by section 13A
(6) of
Trade Marks Ordinance (Cap. 43.);
se trade description" means--
a trade description which is false to a material degree;
a trade description which, though not false, is misleading, that
is to
likely to be taken for such an indication of any of the
matters
ified in the definition of "trade description" as would be false
to a
rial degree;
anything which, though not a trade description, is likely to be
taken
an indication of any of the matters specified in the
definition of
de description" and, as such an indication, would be false
to a
rial degree;
a false indication, or anything likely to be taken as an
indication
h would be false, that any goods comply with a standard specified
or
gnized by any person or implied by the approval of any person if
there
o such person or no standard so specified, recognized or implied;
or
a false indication, or anything likely to be taken as an
indication
h would be false, that any goods of any class or type--
being goods in respect of which duty is payable under the laws
of Hong
, are supplied free of the duty so payable in respect of that class
or
of goods; or
not being goods in respect of which duty is payable under the laws
of
Kong, are supplied free of the duty so payable;
ds" includes vessel and aircraft. things attached to land and
growing
s; "goods in transit" means goods which--
are brought into Hong Kong solely for the purpose of taking them
out
ong Kong; and
remain at all times in or on the vessel, aircraft or vehicle in
or on
h they are brought into Hong Kong;
ort" means to bring, or cause to be brought, into Hong Kong;
mises" includes any place and any stall, vehicle, vessel or
aircraft;
de description" means an indication, direct or indirect,
and by
ever means given, of any of the following matters with respect
to any
s or parts of goods, that is to say--
quantity (which includes length, width, height, area,
volume,
city, weight, and number), size or gauge;
method of manufacture. production, processing or reconditioning;
composition;
fitness for purpose, strength, performance, behaviour or
accuracy;
any physical characteristics not included in the preceding
paragraphs;
testing by any person and results thereof;
approval by any person or conformity with a type approved
by any
on;
place or date of manufacture , production,
processing or
nditioning;
person by whom manufactured, produced, processed or
reconditioned;
other history, including previous ownership or use;
de mark" means--
a trade mark relating to goods registered in Hong Kong under the
Trade
s Ordinance (Cap. 43.);
a trade mark registered in the register of trade marks kept under
or
erved by the Trade Marks Act 1938;
a trade mark--
registered, or in respect of which an application for
registration has
made, in a British territory or a Convention country; and
capable of registration in Hong Kong under the Trade Marks
Ordinance
trade mark relating to goods, and
) in respect of which a period of 6 months has not expired since
the
of the application for the registration thereof in a
British
itory or a Convention country.
(a) For the purposes of this Ordinance, goods shall be deemed to
have
--
manufactured in the country in which they last underwent a
treatment
rocess which changed permanently and substantially the shape,
nature,
or utility of the basic materials used in their manufacture; or
produced in the country in which they were wholly grown or mined.
The Commissioner may by order specify--(Amended, L. N. 294/82)
in relation to any description of goods, what treatment or process
is
e regarded for the purposes of this Ordinance as resulting
or not
lting in a permanent and substantial change in shape, nature, form
or
ity of the basic materials used in their manufacture;
in relation to any description of goods different parts of which
were
factured or produced in different countries, or of goods
assembled in
untry different from that in which their parts were
manufactured or
uced, in which of those countries the goods are to be regarded
for the
oses of this Ordinance as having been manufactured or produced.
This subsection shall not apply to goods which are the subject
of a
ce published under subsection (2A).
The Director-General of Trade may by notice in the Gazette specify
in
tion to any description of goods (being goods that are subject
to a
me of import or export control specified in the notice) the place
in
h the goods are to be regarded for the purposes of this Ordinance
as
ng been manufactured or produced, and any such goods shall, for
the
oses of this Ordinance, be deemed to have been
manufactured or
uced in such place. (Added 96 of 1991, s. 2)
For the purposes of this Ordinance, a trade description or
statement
ished in any newspaper, book or periodical or in any film or sound
or
vision broadcast shall not be deemed to be a trade description
applied
tatement made in the course of a trade or business unless it
is or
s part of an advertisement.
pecial provisions applicable to goldware.
Notwithstanding the definition of "false trade description" in
section
trade description which indicates the fineness (whether in parts
per
sand or in carats) of gold shall be a false trade description if
that
cation is false to any extend or degree, except by understating
the
ness.
For the purpose of construing descriptions relating to the
fineness of
--
a description indicating that an article, or the metal in an
article,
o many carats shall be presumed to be an indication that the
article
etal is of gold, and that its fineness is that specified in the
table
he Schedule for that number of carats;
paragraph (a) shall not apply if (as in a case where the article
is a
ious stone) the word "carat" is used as a measure of
weight for
ious stones, and not as a measure of fineness.
Notwithstanding the definition of "false trade description" in
section
a trade description which indicates that any article (other
than an
cle of pure gold) is of gold shall be a false trade description
unless
article consists solely of gold alloy and--
contains not less than 8 carats of gold; or
bears a mark clearly indicating in carats, by number or by number
and
letters "k", "c" or "ct", the fineness of the gold content; or
) bears a mark clearly indicating in parts per thousand the
fineness
he gold content; and
a mark calculated to be taken as an indication of the fineness
of gold
n article--
which is plated with or enclose in gold alloy or gilded; or
to which gold alloy is soldered or otherwise affixed, shall
be a
e trade description unless it is manifest from the appearance of
the
cle that the mark refers solely to the part of the article
which
ists of gold alloy.
Any number of 1 or 2 digits on an article which indicates or
purports
ndicate, or is likely to be taken as an indication of, the fineness
in
ts of its gold content shall be a false trade description unless
the
cle contains at least the same proportion of pure gold as the
number
s to 24.
Any number of 3 digits on an article which indicates or
purports to
cate, or is likely to be taken as an indication of, the fineness
in
er of parts per thousand of its gold content shall be a false
trade
ription unless the article contains gold of such a
standard of
ness.
For the purposes of this section "fineness" means the
proportion of
gold in accordance with subsection (4) or the number of
parts by
ht of gold in accordance with subsection (5) as the case may
require.
arking orders.
The Governor in Council may by order require that any goods
specified
he order shall be marked with or accompanied by any information
ther or not amounting to or including a trade
description) or
ruction relating to the goods and, subject to the provisions of
this
nance, impose requirements for securing that the goods are so
marked
ccompanied, and regulate or prohibit the supply of goods with
respect
hich the requirements are not complied with; and the requirements
may
nd to the form and manner in which the information or instruction
is
e given.
Where an order under this section is in force with respect to goods
of
description, any person who, in the course of any trade or
business,
lies or offers to supply goods of that description in
contravention of
order commits an offence.
An order under this section may make different provision for
different
umstances and may, in the case of goods supplied in
circumstances
e the information or instruction required by the order would
not be
eyed until after delivery, required the whole or part thereof
to be
displayed near the goods.
nformation to be given in advertisements.
The Governor in Council may by order require that any
description of
rtisements of any goods specified in the order shall contain or
refer
information (whether or not amounting to or including
a trade
ription) relating to such goods and subject to the provisions of
this
nance impose requirements as to the inclusion of that
information or
n indication of the means by which it may be obtained.
An order under this section may specify the form and manner in
which
such information or indication is to be included in
advertisements of
description and may make different provision for
different
umstances.
Where an advertisement of any goods to be supplied in the
course of
trade or business fails to comply with any requirement imposed
under
section, any person who publishes the advertisement
commits an
nce.
PART II FALSE TRADE DESCRIPTIONS OR REPRESENTATIONS AND
FORGED TRADE MARKS
pplying a trade description, trade mark or mark to goods.
A person applies a trade description or trade mark or mark to goods
if
affixes or annexes it to or in any manner marks it on or
incorporates
ith--
the goods themselves; or
anything in, on or with which the goods are supplied;
places the goods in, on or with anything which the trade
description
rade mark or mark has been affixed or annexed to, marked
on or
rporated with, or places any such thing with the goods;
uses the trade description or trade mark or mark in any manner
likely
e taken as referring to the goods; or
makes in any affidavit, declaration or writing any statement
to the
ct that a trade description or trade mark or mark is applicable
to the
s.
An oral statement may amount to the use of a trade
description or
e mark or mark.
Where goods are supplied in pursuance of a request in which a
trade
ription or trade mark or mark is used and the circumstances are
such
o make it reasonable to infer that the goods are supplied as
goods
esponding to that trade description or trade mark or mark, the
person
lying the goods shall be deemed to have applied that trade
description
rade mark or mark to the goods.
ffences in respect of trade descriptions.
Subject to the provisions of this Ordinance, any person who--
in the course of any trade or business--
applies a false trade description to any goods; or
supplies or offers to supply any goods to which a false
trade
ription is applied; or
has in his possession for sale or for any purpose of
trade or
facture any goods to which a false trade description is
applied.
its an offence.
A person exposing goods for supply or having goods in his
possession
supply shall be deemed to offer to supply them.
Subject to the provisions of this Ordinance any person who
disposes of
as in his possession any die, block, machine, or other instrument
for
purpose of making, or applying to goods a false trade
description
its an offence unless he proves that he acted without
intent to
aud.
rade descriptions used in advertisements.
The following provisions of this section shall have effect where
in an
rtisement a trade description is used in relation to any
class of
s.
The trade description shall be taken as referring to all goods
of the
s, whether or not in existence at the time the
advertisement is
ished--
for the purpose of determining whether an offence has been
committed
r section 7 (1) (a) (i); and
where goods of the class are supplied or offered to be supplied
by a
on publishing or displaying the advertisement, also for the
purpose of
rmining whether an offence has been committed under section 7 (1)
(a)
.
In determining for the purposes of this section whether any goods
are
class to which a trade description used in an advertisement
relates,
rd shall be had not only to the form and content of the
advertisement
also to the time, place, manner and frequency of its publication
and
other matters making it likely or unlikely that a person to whom
the
s are supplied would think of the goods as belonging to the class
in
tion to which the trade description is used in the advertisement.
ffences in respect of trade marks.
Subject to the provisions of this Ordinance, any person who--
forges any trade mark;
falsely applies to any goods any trade mark or any mark so
nearly
mbling a trade mark as to be calculated to deceive;
makes any die, block, machine or other instrument for the
purpose of
ing, or of being used for forging, a trade mark;
disposes of or has in his possession any die, block, machine or
other
rument for the purpose of forging a trade mark; or
causes to be done anything referred to in paragraph (a), (b), (c)
or
commits an offence unless he proves that he acted without intent
to
aud.
Subject to the provisions of this Ordinance, any person who
sells or
ses or has in his possession for sale or for any purpose of trade
or
facture, any goods to which any forged trade mark is applied,
or to
h any trade mark or mark so nearly resembling a trade mark as
to be
ulated to deceive is falsely applied, commits an offence.
For the purposes of this section, a person shall be deemed--
to forge a trade mark who either--
without the assent of the proprietor of the trade mark, makes
that
e mark or a mark so nearly resembling that trade mark as
to be
ulated to deceive; or
falsifies any genuine trade mark, whether by alteration,
addition,
cement or otherwise;
falsely to apply to goods a trade mark who without the assent of
the
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1994年清产核资资产价值重估实施细则
财政部
1994年清产核资资产价值重估实施细则
财政部
第一条 根据《资产核资办法》(1994年用)(以下简称“办法”)第四章有关资产价值重估的规定,特制定本实施细则。
固定资产价值重估的范围
第二条 《办法》第二十三条所称“对帐面价值与实际价值背离较大的主要固定资产进行价值重新估价”,是指企业、单位对1984年以来因生产资料价格改革和物价上升,造成1992年底以前购建形成的,帐面价值与1992年实际价值背离较大的主要固定资产进行价值重估。
第三条 《办法》第二十四条规定不进行资产价值重估的企业、单位具体指:
(一)行政、非企业管理的事业单位:是指国家机关、政党机关、社会团体;实行全额、差额预算管理的事业单位。
(二)中外合资企业:是指我国的公司、企业或其他经济组织依照《中华人民共和国中外合资企业法》的规定,与外国的企业、经济组织或个人在我国境内联合投资举办的企业。
第四条 《办法》第二十五条之(二)“按国家有关规定属于限制使用、淘汰和待处理、待报废的固定资产”,是指国家有关部门批准公布的限制使用、淘汰设备和已淘汰待报废的设备。
第五条 《办法》第二十五条之(二)“已提足折旧逾龄的固定资产”,主要是指已提足折旧并已超过财政部规定的固定资产分类折旧年限表规定的折旧年限的固定资产。
第六条 《办法》第二十五条之(二)“进口设备(含购进的二手进口设备)形成的固定资产原则上不进行价值重估”,主要指1979年至1992年其价格高于或基本等于国内同类产品价格的进口设备。但对1979年至1992年进口的价格明显低于国内同类产品价格、又未超
过原规定折旧年限的主要大型设备,可以进行重估。
第七条 《办法》第二十五条之(二)“由于产权变动按国家规定已进行过评估的资产”,主要指1989年以后(含1989年)由于产权变动按国家有关规定已进行过评估的各项资产,凭各级国有资产管理部门出具的资产评估确认证明,原则上不再进行资产价值重估。
第八条 待界定固定资产不进行价值重估。
第九条 重估后的固定资产净值按重估后的固定资产原值升值幅度相应调整。对于有些实行企业管理的事业单位,执行固定资产计提折旧制度时间不长,造成固定资产净值与实际价值明显不符的,资产重估后,其净值可按照固定资产的成新率(固定资产尚能使用年限与规定使用年限之
比)计算。
价值重估统一标准目录的编制
第十条 《办法》第二十六条所称“固定资产价值重估,由企业、单位根据财政部清产核资办公室组织有关部门制定的《清产核资价值重估统一标准目录》(以下简称《价值重估统一标准目录》)进行”,即采取“统一要求,分工协作,逐步完善”的办法,由各主管部门在分工协作的
基础上,按照国家规定的基本方法和要求,根据1984年以来资产价格变动情况,编制分行业的《价值重估统一标准目录》,同时财政部清产核资办公室委托国家统计局城市社会经济调查总队对主要资产的价格进行调查,然后由财政部清产核资办公室进行整理、汇总,并会同国家计委物
价局审核平衡后,形成全国的《1994年清产核资固定资产价值重估统一标准目录》。分工原则如下:
(一)通用的机电设备、仪器、仪表部分以机械工业部为主负责编制。
(二)房屋、建筑物、构筑物、城市市政公用设施和城建机械及建筑机械设备等部分以建设部为主负责编制。
(三)行业专用机械设备和行业归口管理产品(设备)、行业专用构筑物,均以归口管理的行业主管部门为主负责编制;对于两个以上部门都有生产的,以国家规定的归口管理部门为主负责编制。
第十一条 各专业主管部门将需要重估的主要固定资产,由大类、品名延伸到主要品种的规格和型号进行编制,要避免部门之间的重复。
资产价值重估的方法
第十二条 物价指数法的具体操作方法
企业、单位根据《价值重估统一标准目录》列出的产品集团价格指数或小类价格指数,逐项进行重估,公式为:
(一)1984年底以前购建资产的重估原值=帐面原值(含安装费、运杂费、包装费和税费等,下同)×1992年比1984年的价格指数。
(二)1984年以后购建固定资产的重估原值=帐面固定资产原值×1992年比购置年度(即1985~1991年各年度)的价格指数。
(三)重估目录中未列出资产价值重估价格指数的设备,企业需要重估时,可按该设备归属的小类价格指数进行重估。如在小类中仍未列出,可按该设备归属的大类价格指数,进行资产价值重估。
第十三条 国家定价法的具体操作方法
企业、单位根据《价值重估统一标准目录》列出的资产规格型号所对应的价格,逐项进行重估,公式为:
(一)1984年底以前购置的固定资产重估原值=原实际购入价格+(1992年价格-1984年价格)+原实际安装费、运杂费×1992年比1984年安装费上升指数。凡在重估目录中只列出1992年而未列出1984年价格的,按指数法进行重估。
(二)1984年以后购置形成的固定资产,重估后原值=1992年价格+原实际安装费×1992年比购置年度安装费上升指数。帐面价格已高于1992年价格的,不再重估。
第十四条 对于数量较多、帐面价值低于固定资产标准,又作为固定资产管理的专用设备,可按该类固定资产购置年度的价格指数进行重估。
第十五条 大中型企业帐面原值在5万元以下量大额小的固定资产,可按行业固定资产分类,按该类固定资产购置年度的综合平均价格指数进行重估。
第十六条 按《办法》第二十六条之(三)规定,对少量采用重置成本法进行重估的固定资产,由企业、单位的专门重估小组或委托持有国有资产评估资格证书的资产评估机构,按重置成本法确定重估价值。
第十七条 对1979年—1992年进口引进的需要进行资产价值重估的设备,参照1992年国际市场价格,按中国人民银行公布的1992年人民币外汇牌价平均价折合人民币进行价值重估。
对于难以参照国际市场价格的引进设备,可按照汇率变动幅度进行价值重估,具体计算公式为:
(一)1984年底以前购进的进口设备重估原值=帐面原值(人民币)×(1992年原进口外币的人民币平均价/1984年原进口外币的人民币平均价)。
(二)1984年以后购进的进口设备重估后原值=帐面原值(人民币)×(1992年原进口外币的人民币平均价/购置年度原进口外币人民币平均价)。
(三)1984年—1991年人民币外汇牌价调整幅度委托国家外汇管理局测算提供。
属于用外汇贷款购置的进口设备进行重估后,其重估升值数应相应冲减已转入递延资产或财务费用的汇兑损益部分,差额调整进口设备价值。
资产价值重估的组织实施
第十八条 财政部清产核资办公室具体负责组织、协调清产核资资产价值重估工作的实施。
第十九条 《办法》第二十八条规定“资产价值重估工作结束后,各企业、单位要提出资产价值重估工作报告”,填报固定资产价值重估申报表(编报说明及表式见附件),于1994年8月底前汇总后报同级清产核资办公室,同时抄送国有资产管理部门。工作报告的具体内容为:
(一)资产价值重估升值总额占重估前的固定资产原值和属于重估范围的固定资产原值的比例;重估范围内的固定资产帐面原值中,运用各种重估方法所占的比例,以及各种方法重估的升值总额与升值幅度。
(二)资产价值重估后,将对增强企业更新改造能力和推动技术进步产生什么作用。
(三)预计分析资产价值重估调帐后,对企业产品成本构成及经济效益影响如何,自我消化能力如何。
(四)预计分析资产价值重估调整帐后,企业按现行规定提取折旧存在哪些问题,有什么意见和建议。
(五)资产价值重估工作的基础准备、组织发动、具体实施等工作情况。
(六)资产价值重估工作结束后,有关部门对价值重估结果检查验收情况,及存在的问题和需要反映的情况。
第二十条 根据《办法》第二十八条规定,在确认企业、单位资产价值重估结果时,如发现企业、单位违反《清产核资办法》及本实施细则有关资产价值重估的规定,致使重估结果失实的,可参照1991年11月16日国务院颁布的《国有资产评估管理办法》第五章的规定进行处理
。
第二十一条 资产价值重估结果经批准后,按国家有关规定调整固定资产等有关帐目,计提折旧。
第二十二条 企业、单位资产价值重估后,若发生国有资产产权变动,仍应根据《国有资产评估管理办法》进行资产评估。
附 则
第二十三条 本实施细则适用于进行清产核资工作的企业、单位。
第二十四条 各省、自治区、直辖市、计划单列市,国务院各部门、有关计划单列企业集团要严格按照本细则规定执行,同时要根据本实施细则,结合实际情况制定出切实可行的具体实施办法,并报财政部清产核资办公室备案。
附:“固定资产价值重估申报表”填报说明及表式
附:固定资产价值重估申报表填报说明
一、本表由企业、单位填列固定资产价值重估结果,编写重估报告,按规定程序申报,经审核批准后据此调帐,并分析重估后的实际承受能力(即预计可提取年折旧额)和不同重估方法的运用情况。
二、本表数字还作为固定资产价值重估结果的统计汇总用。计算机汇总分析程序由财政部清产核资办公室负责编制,统一进行数据处理上报。
三、本表有关项目之间的关系
2行=3行+···+11行=12行=13行+···+17行≠1行
重估前应提年折旧额(7栏)=1994年1季度折旧额×4
重估后应提年折旧额(8栏)=重估后原值×年折旧率
预计可提取年折旧额(10栏)≤重估后年折旧额(8栏)
四、本表3行土地类、如没有评估升值,则不填列此行。
五、第17行数字请依据资产评估报告书填列,该行由在清产核资中产权发生变动,已进行资产评估的企业填列。
固定资产价值
填报单位: 年 月 日
-------------------------------------------
| | 固定资产原值 | 固定资产净值
| |----------|----------
项 目 |行 |重估前|重估后|增幅|重估前|重估后|增幅
| | | |% | | |%
|次 |---|---|--|---|---|--
| | 1 | 2 |3 | 4 | 5 | 6
------------------|--|---|---|--|---|---|--
固定资产合计 |1 | | | | | |
------------------|--|---|---|--|---|---|--
其中:属于重(评)估的固定资产 |2 | | | | | |
------------------|--|---|---|--|---|---|--
1.土地类 |3 | | | | | |
------------------|--|---|---|--|---|---|--
2.房屋、建筑物类 |4 | | | | | |
------------------|--|---|---|--|---|---|--
3.通用设备类 |5 | | | | | |
------------------|--|---|---|--|---|---|--
4.专用设备类 |6 | | | | | |
------------------|--|---|---|--|---|---|--
5.交通运输设备类 |7 | | | | | |
------------------|--|---|---|--|---|---|--
6.电器设备类 |8 | | | | | |
------------------|--|---|---|--|---|---|--
7.电子产品及通讯设备类 |9 | | | | | |
------------------|--|---|---|--|---|---|--
8.仪器仪表、计量标准衡器具类 |10| | | | | |
------------------|--|---|---|--|---|---|--
9.其它类 |11| | | | | |
------------------|--|---|---|--|---|---|--
采用不同方法重(评)估的固定资产 |12| | | | | |
------------------|--|---|---|--|---|---|--
1.物价指数法重估的固定资产 |13| | | | | |
------------------|--|---|---|--|---|---|--
2.国家定价法重估的固定资产 |14| | | | | |
------------------|--|---|---|--|---|---|--
3.重置成本法重估的固定资产 |15| | | | | |
------------------|--|---|---|--|---|---|--
4.汇率变动法重估的固定资产 |16| | | | | |
------------------|--|---|---|--|---|---|--
5.资产评估方法评估的固定资产 |17| | | | | |
-------------------------------------------
注:2行=3行+···+11行=12行=13行+···+17行≠1行;制表:
11栏=2栏-1栏;12栏=5栏-4栏。
主管部门清产核资办公室审核意见(公章)
同级财政部门(财政中企处或建设银行重估申报表)
国清申报01表
金额单位:元
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| 年折旧额 | 重估增减净额
|--------------------|--------------
|重估前应提|重估后应提|增幅|预计可提取| 原值 | 净值
| | | %| | |
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联系电话: 审核: 主管领导: 法人代表(章):
审核意见(公章) 同级政府清产核资办公室意见(公章)
1994年2月22日