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最近参加某开放城市的税收、财务、物价大检查,有机会看到新成立的一些联合开发公司、进出口公司、实业公司等新单位的会计业务处理情况。例如: 一、资本的列帐。大多数公司未设“资本”帐户,仍沿用国营企业的“流动基金”、“固定基金”两帐户,对注册资本和实收资本没有明确反映,不符合国家公布的“公司登记管理暂行规定”第12条的规定。这种情况无异给“皮包公司”以合法的立足之地。股份公司应设“资本”帐户,正确反映注册资本和实收资本的具体情况。二、对外投资的处理。对向外单位投资或联营业务,应设“长期投资”帐户处理。现在有的单位列入“应收帐款”帐户,把长期投资作为清算资产处理,这是不妥的。
Recently, he has participated in taxation, finance, and price inspections in an open city, and he has had the opportunity to see the accounting services handled by some newly established joint development companies, import and export companies, and industrial companies. For example: 1. Capital account. Most companies do not have a “capital” account, and still use the “flow fund” and “fixed fund” accounts of state-owned enterprises. They do not clearly reflect registered capital and paid-in capital, and do not meet the “provisional regulations on corporate registration management” announced by the state. Article 12. This situation is no different to a “legacy company” with a legal foothold. The stock company should set up a “capital” account to correctly reflect the specific conditions of registered capital and paid-in capital. Second, the treatment of foreign investment. To invest in or associate with external units, a “long-term investment” account should be set up. Some units are now listed in the “accounts receivable” account and treat long-term investments as liquidation assets. This is inappropriate.