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1、合法性原则合营企业的会计核算工作,必须遵守中华人民共和国的法律、法规、条例的有关规定,保证会计核算资料的合法性。 2、分期核算原则合营企业会计年度统一采用历年制,自公历每年1月1日起至12月31日止为一个会计年度。合营企业要按这一原则划分会计期、计算各期经营成果,反映各期则务状况。 3、借贷复式记帐原则借贷复式记帐法是国际上普遍采用的一种记帐方法,会计制度规定了“合营企业采用借贷复式记帐法”,是为了便于外方理解、接受和合作一致。 4、真实性、正确性、完整性和及时性原则合营企业的会计凭证、会计帐簿、会计报表等各种会计记录,都必须根据实际发生的经济业务进行登记,绝不能弄虚作假、错帐、漏帐、不记帐、积压帐目。要做到手续齐备、内容完整、准确及时。 5、中文书写原则合营企业的一切自制凭证、帐簿、报表,都必须用中文书写。如果合营外
1. Principle of legality The accounting work of a joint venture must comply with the relevant provisions of the laws, regulations, and regulations of the People’s Republic of China to ensure the legality of accounting data. 2. Principles of the staged accounting The joint venture company’s fiscal year adopts a calendar year system, and it is a fiscal year from January 1 to December 31 of each year. The joint venture shall divide the accounting period according to this principle, calculate the operating results of each period, and reflect the status of each period. 3. The double-entry bookkeeping principle of lending The double-entry lending method is a commonly used accounting method in the world. The accounting system stipulates that “the joint venture adopts a lending and double-entry bookkeeping method” in order to facilitate foreign understanding, acceptance and cooperation. . 4. Principles of authenticity, correctness, completeness and timeliness The accounting records, account books, accounting statements and other accounting records of joint ventures must be registered according to the economic business actually occurred, and must not be fraudulent or mismanaged. Leaked accounts, non-accounting, backlogs. To complete the procedures, complete content, accurate and timely. 5. Chinese Writing Principles All self-made vouchers, books and statements of a joint venture must be written in Chinese. If outside the joint venture