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目前,《企业财务通则》和《企业会计准则》以及外商投资企业的会计制度和财务管理办法,对中外合资企业“前任投资方”违约后资产的财务处理问题没有明确,在此笔者提出处理办法,愿与同行讨论。 我县有一家中港合资企业,系经过两次“联姻”而建成的。刚开始洽谈的香港某公司根据协议投入了机器设备50万元人民币,后因某种原因没有继续履行协议而中止,最后中方在此基础上又找了另一家公司,以原项目双方仍按同样的协议出资,重新建成投
At present, the “General Principles of Corporate Finance” and “Accounting Standards for Business Enterprises” and the accounting system and financial management measures of foreign-funded enterprises are not clear about the financial treatment of assets after default by Sino-foreign joint ventures “former investors” , Is willing to discuss with peers. My county has a Hong Kong joint venture, after two “marriage” and built. A company in Hong Kong just beginning to negotiate put in 500,000 yuan of machinery and equipment according to the agreement and then suspended for some reason without continuing to carry out the agreement. Finally, on the basis of this, the Chinese side again found another company, so that both parties of the original project still follow the same The agreement funded, rebuilt investment