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外商出于某些目的向合营企业捐赠资产的情况普遍存在,如何对其进行核算,现行合营企业会计制度没有明确规定,实践中采用的办法有两种:一种是在收到捐赠资产时,借记“固定资产”;贷记“营业外收入”。显而易见,这种办法是不恰当的,企业贷记“营业外收入”后,其资金增加当年的利润,结果一部分缴纳了国家税收,一部分被合
Foreign companies donate assets to joint ventures for certain purposes. There are common occurrences. How to account for them? The current accounting system of joint ventures is not clearly defined. There are two approaches adopted in practice: one is when receiving donated assets. Debit “fixed assets”; credited “non-operating income.” Obviously, this approach is not appropriate. After enterprises have credited “non-operating income”, their funds have increased their profits for the current year. As a result, part of the tax has been paid by the state and part of it has been combined.