论文部分内容阅读
目前,我国大部分中外合资企业的会计报告缺少财务情况说明书,或者内容不全,不能提供正确、完整、综合的财务信息,给使用者造成理解上的困难。中外合资企业财务情况说明书应包括以下内容: 1、本企业实行的重要会计政策。会计政策主要指除了国家统一规定外,本企业实行的具体的会计原则和方法,如固定资产折旧方法;无形资产及其他资产摊销方法;存贷核算原则方法;成本核算方法;利润分配原则和方法,包括企业亨受减、免所得税的期限,储备基金、职工奖励及福利基金、企
At present, the accounting reports of most Chinese-foreign joint ventures lack financial descriptions or are incomplete, failing to provide correct, complete, comprehensive financial information, and creating difficulties for users to understand. The financial statement of a Sino-foreign joint venture shall include the following contents: 1. The important accounting policies implemented by the company. The accounting policy mainly refers to the specific accounting principles and methods adopted by the company besides the national unified regulations, such as the method of depreciation of fixed assets; the method of amortization of intangible assets and other assets; principle of accounting for deposits and loans; method of cost accounting; principle of profit distribution and Methods, including the period for companies to receive reductions and exemptions from income taxes, reserve funds, staff incentives and welfare funds, and