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当"鹅厂"开始卖企鹅-房产频道-和讯网

当"鹅厂"开始卖企鹅-房产频道-和讯网
hexun.com - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from hexun.com Daily Mail and Mail on Sunday newspapers.

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卖企鹅保壳不成反被*ST，大连圣亚一年内股价腰斩 _财经精选_财经网 - CAIJING.COM.CN

卖企鹅保壳不成反被*ST，大连圣亚一年内股价腰斩 _财经精选_财经网 - CAIJING.COM.CN
caijing.com.cn - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from caijing.com.cn Daily Mail and Mail on Sunday newspapers.

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大连圣亚被上交所实施退市风险警示，有私募基金被埋 _ 证券时报网


鉴于此，根据《股票上市规则》第13.3.2条、第13.3.5条等规定，上交所作出了对大连圣亚股票实施退市风险警示的决定。
2.为啥认定应当扣除企鹅销售相关营业收入的依据?
之所以认定应当扣除与企鹅销售相关营业收入，主要基于如下3项事实：
一是企鹅销售收入确认依据不充分。对于出售生物资产能否确认收入，现行《企业会计准则》有明确和严格的规定。公司出售的生物资产，属于消耗性生物资产的，可以确认收入；属于生产性生物资产的，不能确认收入。大连圣亚在问询函回复中称，2020年第四季度，将企鹅分为消耗类企鹅和生产类企鹅，分别对应暂养区企鹅和展示区企鹅，并据此进行会计处理。出售展示区企鹅直接确认资产处置收益，出售暂养区企鹅确认存货销售收入。大连圣亚在2020年前三季度，均将企鹅销售所得直接确认资产 ....

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炸锅！业绩不够、卖企鹅来凑？大连圣亚没逃过被*ST 磐京基金曾表示十年不抛售


　　之所以认定应当扣除与企鹅销售相关营业收入，主要基于如下3项事实：
　　一是企鹅销售收入确认依据不充分。对于出售生物资产能否确认收入，现行《企业会计准则》有明确和严格的规定。公司出售的生物资产，属于消耗性生物资产的，可以确认收入；属于生产性生物资产的，不能确认收入。大连圣亚在问询函回复中称，2020年第四季度，将企鹅分为消耗类企鹅和生产类企鹅，分别对应暂养区企鹅和展示区企鹅，并据此进行会计处理。出售展示区企鹅直接确认资产处置收益，出售暂养区企鹅确认存货销售收入。大连圣亚在2020年前三季度，均将企鹅销售所得直接确认资产处置收益。第四季度，公司对2020年前三季度企鹅销售的会计处理进行差错更正称，2020年销售的企鹅中有44只为消耗类企鹅，并确认相关存货销售收入。但在现场检查中 ....

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炸锅！业绩不够、卖企鹅来凑？刚刚，上交所出手：退市风险警示！这家私募要哭了：持有超2400万股，暴跌50%还称10年不卖..._大连圣亚


评论
炸锅！业绩不够、卖企鹅来凑？刚刚，上交所出手：退市风险警示！这家私募要哭了：持有超2400万股，暴跌50%还称10年不卖.
原标题：炸锅！业绩不够、卖企鹅来凑？刚刚，上交所出手：退市风险警示！这家私募要哭了：持有超2400万股，暴跌50%还称10年不卖.
中国基金报记者 吴羽
业绩不够，卖企鹅来凑？大连圣亚还是没逃过股票被 ST。7月20æ—¥æ™šï¼Œä¸Šäº¤æ‰€å‘å¸ƒå†³å®šå¯¹å¤§è¿ ....

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