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我国中外合资经营企业会计(下简称合营企业会计)是我国社会主义特殊经济政策的产物,其中有些内容既不完全同于我国的一般专业会计,又不完全同于西方现行会计,它是根据特殊情况的需要而设置的核算内容和方法。兹就其中若干主要核算问题加以探索和简介: 一、关于资本的核算合营企业是由中外各方出资组成的股份有限公司。合营各方投入的资本相当于西方企业的股本,在会计帐内只设“实收资本”科目进行核算,不分固定和流动资(基)金投入资本。也就是说,它的资金既可用于购买材料等各种流动资产,也可用来
The accounting of Sino-foreign equity joint ventures in China (hereinafter referred to as joint venture accounting) is a product of China’s special socialist economic policies. Some of these are neither exactly the same as the general professional accounting in China, nor are they exactly the same as the current western accounting. It is based on special The content and method of accounting set up for the needs of the situation. Some of the major accounting problems are explored and introduced: 1. Capital accounting The joint venture is a joint stock limited company formed by Chinese and foreign parties. The capital invested by the parties to the joint venture is equivalent to the share capital of Western companies. Only the “receipt capital” account is set up in the accounting book for accounting, regardless of fixed and current capital (base) capital input capital. In other words, its funds can be used to purchase various materials, such as materials, and can also be used to