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有些同志认为,系统内独立核算的联营企业在固定资产购建完工以及按盈余分配规定补充的流动资金,不在“公积金”科目核算,应以“理事会拨入资金”科目反映。我们认为联营企业在固定资产购建完工以及按盈余分配规定提取公积金时,也应使用“公积金”科目,不使用“理事会拨入资金”科目。这是因为:(1)联营企业是独立的经济联合体,由联营各方按投资比例选举产生董事会进行管理,而供销社所属企业归供销社理事会直接领导。(2)联营企业的资金、财产(包括积累形成的部份)归联营各方共同所有,不能由一方主管。(3)联营企业实现的利润,按照联营合同或协议进行分配,而供销社理事会所属企业无权进行盈余分配。因此,
Some comrades believe that the liquidity of independent accounting joint-funded enterprises within the system that are completed during the acquisition and construction of fixed assets and supplemented by the surplus distribution rules is not accounted for in the “supply fund” account, and should be reflected in the “funds transferred from the board of directors”. We believe that the joint venture should also use the “supply fund” account when the completion of the purchase and construction of fixed assets and the withdrawal of the provident fund in accordance with the surplus distribution requirements, and do not use the “Council allocated funds” account. This is because: (1) Affiliated companies are independent economic consortia. Each party to the joint venture elects a board of directors according to the proportion of investment to manage it, and the company that is owned by the supply and marketing cooperatives is directly led by the council of supply and marketing cooperatives. (2) The funds and assets (including the part formed by accumulation) of the joint venture are owned by the parties to the joint venture and cannot be controlled by one party. (3) The profits realized by the joint venture are distributed according to the joint venture contract or agreement, and the company affiliated to the Council of the Supply and Marketing Co. does not have the right to allocate the surplus. therefore,