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我们在对中外合资合作经营企业的审计和调查中发现,中外合资合作企业在往来帐款 核算中存在问题较多,具体表现在以下几个方面: 1.合资外方通过欠付货款、暂借款等方式抽逃资本,使合资中方受到损失。如某合资企业,外方合营者欠付合资企业货款14.39万美元,折人民币125.19万元;人民币暂借款4.3万元;而其注册资本却只有人民币134.33万元。可以说注册资本已基本抽回,而这个合资企业到1993年末已累计亏损461.02万元,使中方造成损失44.72万元。
In our audit and investigation of Sino-foreign joint ventures and cooperative ventures, we found that Sino-foreign joint ventures and cooperative ventures have more problems in current accounts accounting, in the following aspects: 1. Foreign joint ventures through loans owed, temporary loans Other ways to escape the capital, so that the joint venture suffered losses. In the case of a joint venture, the foreign partner owed the joint venture for payment of USD 143,900 for the purchase of the joint venture, with a total amount of RMB 1,251,900, a temporary loan of RMB 43,000 and a registered capital of RMB 1,343,300. It can be said that the registered capital has been basically withdrawn, and this joint venture has accumulated a loss of 4.6120 million yuan by the end of 1993, causing a loss of 447,200 yuan to the Chinese side.