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《中华人民共和国外商投资企业会计制度》(以下简称“新制度”)已于1992年6月24日正式颁布。“新制度”与1985年3月4日颁布的《中外合资经营企业会计制度》相比较(以下简称“旧制度”),无论在稳健还是务实方面均有很大的改进。本文拟从这两个视角进行剖析与探讨。(一)稳健性、具体体现在如下方面:1、“应收帐款”中坏帐损失的帐务处理,“旧制度”对坏帐损失处理采用的是“直接销帐法”,即在坏帐损失实现时(如赊购企业破产)方予以确认。这种做法虽然简便,但不符合费用与收入的配比原则和确立收益的权责发生基础。另外,由于年末资产负债表上的应收帐款余额是按其面额,而不是按其可望收回的净额反映,在一定程度上还会导致对企业资产额
The Accounting System for Foreign-Funded Enterprises of the People’s Republic of China (hereinafter referred to as the “New System”) was promulgated on June 24, 1992. Compared with the “Accounting System for Sino-Foreign Joint Ventures” promulgated on March 4, 1985 (hereinafter referred to as the “old system”), the “new system” has made great improvements in both soundness and pragmatism. This article intends to analyze and discuss from these two perspectives. (1) The robustness is embodied in the following aspects: 1. The accounting treatment of bad debt loss in “Accounts Receivable”, the “old system” adopts the “direct sales account law” for the treatment of bad debt losses, that is, When the loss of bad debt is realized (such as credit enterprise bankruptcy), it shall be confirmed. Although this approach is simple, it does not meet the principle of cost-income ratio and the basis for establishing the rights and responsibilities of revenue. In addition, since the balance of accounts receivable on the balance sheet at the year-end is reflected by its denomination, rather than by its expected net take-back, to a certain extent,