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《上海会计》1992年第11期刊登了叶建泉同志《对合资企业几个财会实务问题的探讨》一文(以下简称《叶文》)。笔者对文中所提三个问题的处理方法,不敢苟同,特提出与之商榷。 1.《叶文》举例说明的企业用外汇抵押人民币贷款(可简称为现汇抵押)业务的会计处理方法,其依据显然是1985年财政部发布的《中华人民共和国中外合资经营企业会计制度》和《中外合资经营工业企业会计科目和会计报表》。但这两个制度从1992年
In Shanghai Accounting, No. 11 of 1992, the paper “Comments on Several Practical Issues in Accounting for Joint Ventures” by Comrade Ye Jianquan (hereinafter referred to as “Ye Wen”) was published. The author does not dare to agree with the methods used to deal with the three issues mentioned in the article, and he specifically discussed it. 1. “Ye Wen” exemplifies the accounting treatment of foreign exchange-denominated renminbi loans (which may be referred to as “off-exchange mortgages”) for enterprises. The basis for this is clearly the “People’s Republic of China Accounting System for Sino-foreign Equity Joint Ventures” issued by the Ministry of Finance in 1985. “Sino-foreign joint venture industrial enterprises accounting titles and accounting statements.” But these two systems from 1992