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本刊讯:1987年12月31日财政部以(87)财会字第101号文件发出了《关于〈中外合资经营企业外币业务会计处理的补充规定〉的通知》,现全文刊登如下: 为了适应中外合资经营企业当前在外币业务会计处理方面的实际情况,合理解决存在的一些具体问题,根据《国务院关于修订〈中华人民共和国中外合资经营企业法实施条例〉第八十六条第三款的通知》,我部拟订了《中外合资经营企业外币业务会计处理的补充规定》,现随文印发,从发布之日起施行。《中华人民共和国中外合资经营企业会计制度》中关于外币业务会计处理的规定如与补充规定不一致的,以补充规定为准。中外合资经营企业外币业务会计处理的补充规定一、企业以合营各方缴付出资额(包括筹建时缴付和投入生产经营后缴付)时所投入的外币购建的固定资
Circular: On December 31, 1987, the Ministry of Finance issued Circular on Supplementary Provisions on Accounting Treatment of Foreign Exchange Business of Sino-Foreign Equity Joint Ventures with (87) Accounting Word No. 101, and the full text is published as follows: In order to adapt According to the “Circular of the State Council on Amending Article 86, Paragraph 3, Article of the People’s Republic of China on the Implementation of the Sino-Foreign Equity Joint Venture Enterprise Law”, the current actual situation of Chinese-foreign equity joint ventures in the accounting treatment of foreign currency business and reasonable solution to some specific problems exist. The Ministry of Finance formulated the Supplementary Provisions on the Accounting Treatment of Foreign Currency Business by Chinese-Foreign Equity Joint Ventures, which are now issued as soon as they are issued and come into force on the day of its promulgation. If the provisions of the Accounting System for Sino-foreign Equity Joint Ventures of the People’s Republic of China on the Accounting Treatment of Foreign Currency Business are inconsistent with the supplementary provisions, the supplementary provisions shall prevail. Supplementary Provisions on Accounting Treatment of Foreign Currency Business by Sino-Foreign Equity Joint Ventures I. Fixed assets purchased by foreign enterprises when the enterprise pays the contribution amount (including the payment upon completion of construction and payment after production and operation) by all the parties to the joint venture