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从现行的会计制度来看,中外合资企业与国营企业在会计核算方面有所不同。笔者仅就帐户设置,货币计量、会计凭证及帐簿、成本核算、财产清查和会计报表的有关不同点,予以介绍,供读者参考。一、帐户设置方中外合资企业(简称合资企业)使用的会计科目,原则上以同类国营企业的科目名称及内容为基础,简化和增设了一些反映合资企业特点的科目,如汇兑损益、应付股利、场地使用权等。合资企业会计科目,是按“资产=负债+(收入-成本)+业主权益”的公式设置,分资产、负债、资本、成本、损益等五类顺序排列,这与国营企业按
From the current accounting system, Sino-foreign joint ventures and state-owned enterprises differ in accounting. The author will introduce the differences in account settings, currency measurement, accounting documents and accounting books, cost accounting, property inventory, and accounting statements for readers’ reference. 1. The accounting subjects used by account setters for Sino-foreign joint ventures (referred to as joint ventures) are, in principle, based on the titles and contents of similar state-owned enterprises, simplifying and adding some subjects that reflect the characteristics of joint ventures, such as exchange gains and losses and dividend payables. , site use rights, etc. The accounting items of joint ventures are set according to the formula of “assets = liabilities + (income - costs) + owner’s equity”, and are divided into five categories of assets, liabilities, capital, costs, profit and loss, which are in accordance with the state-owned enterprises.