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中外合资经营企业(以下简称合营企业)是由中国投资者同外国投资者共同投资举办的。因此,在合营企业会计中出现了一些新的会计名词。笔者就合营企业会计中10对易混淆的名词作以辨析。
Sino-foreign equity joint ventures (hereinafter referred to as joint ventures) are jointly organized by Chinese investors and foreign investors. Therefore, some new accounting terms appeared in the accounting of joint ventures. The author analyzes 10 confusable terms in the accounting of joint ventures.