*ST華源(600726.SH):哈熱電廠擬1.24億元收購哈熱公司承擔的350MW機組擴建項目前期工程
格隆匯11月8日丨*ST華源(600726.SH)公佈,公司全資電廠哈爾濱熱電廠(以下簡稱“哈熱電廠”)擬收購公司控股子公司哈爾濱熱電有限責任公司(以下簡稱“哈熱公司”)承擔的350MW機組擴建項目前期工程,收購價格為1.24億元。
因哈熱公司與哈熱電廠分屬兩個經營主體,哈熱公司前期墊支本應由哈熱電廠承擔的擴建項目前期費用及過渡工程費用,如果不及時解決哈熱公司代墊前期費用及過渡工程費用問題,將導致股東間因資產界定不清而產生法律糾紛等情況出現。而且從財務核算的角度看,哈熱公司支出的前期過渡工程費用均已在費用發生時取得發票並由哈熱公司入賬並抵扣相關進項税,且已在税務局完成了納税申報,從使用方界定哈熱公司無法將該支出轉入固定資產核算,也無法將上述費用直接轉入哈熱電廠賬面。如不能通過資產收購予以理順,未來哈熱電廠也無法對該部分資產計提折舊,折舊費成本也無法在企業所得税前抵扣,影響兩個經營主體會計財務核算的真實性和完整性。
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