中外合资企业会计制度规定,企业应按权责发生制来计算各期的收支和盈亏。这实际上是实行了配时性原则。配时性原则对流转课税环节和所得课税环节产生很大的影响。大家知道,会计的配时性原则,是指企业单位在确定各个会计期间的收入和支出时,要使两者在时间上相互配合,协调一致,以便正确计算各期的盈亏数额。它有二种处理方法:一种叫权责发生制,即以经济权益和经济责任的发生为标准来计算各个会计期间的损益,而不考虑货币的实际支付时间;另一种叫收付实现制,对于收入和费用均按照货币资金的实际收付日期作为其归属期,而不考虑其是否应属于该会计期间。为便于区别,现以某企业本期发生的经济业务为例,用二种不同的处理方法进行记帐,列表如下: Sino-foreign joint ventures accounting system provides that enterprises should accrual system to calculate the various periods of income and expenditure and profit and loss. This is actually the principle of timeliness. The principle of timeliness has a great impact on the transitional taxation and the income taxation. We all know that the timing principle of accounting refers to the business units in determining the revenue and expenditure of each accounting period, we should make the two in time with each other, coordinated, in order to correctly calculate the amount of profits and losses in each period. It has two kinds of processing methods: one called accrual system, that is, the occurrence of economic rights and economic responsibility as the standard to calculate the profit and loss of each accounting period, without regard to the actual payment of money time; the other is called payment realization For the income and expenses are based on the actual receipt and disbursement of monetary funds as the vesting period, regardless of whether they should belong to the accounting period. For the sake of convenience, the current business of an enterprise is taken as an example. Accounting is conducted in two different ways, as follows: