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一问:外贸企业分得的利润或分担的亏损,在什么科目核算? 答:实行出口奖励金办法的外贸企业,按联、合营投资合同、协议分得的利润或分担的亏损,应作为企业盈亏总额的一部分,列入“投资损益”科目核算。 二问:对联合营投资净收益,应按何比例计提利润留成?
Q: What are the subjects’ profits or share of losses calculated by foreign companies? A: The foreign trade companies that implement export incentives should be used as enterprises in accordance with profits or losses shared by joint ventures and joint venture investment contracts and agreements. A part of the total profit and loss is included in the “investment profit and loss” account. Second question: What percentage of profits should be made to the joint venture investment net income?