《涉外税务》在94年第6期刊登了李有安同志题为《合资企业‘前任’投资外方违约后资产的财务处理》一文，文中认为注册会计师年终查帐报告将这笔50万元资产作调增合营企业利润处理不妥。应将这笔资产作为“资本公积”处理，这显然也不够恰当，是作为合营企业的资本公积还是中方 In the 6th issue of 1994, Foreign-related Tax published Comrade Li Youan’s article entitled “The Financial Processes of Formerly Foreign-invested Assets after Default by a Joint Venture”, in which he considered that the report of the certified public accountant Increase the profits of joint ventures improper handling. This asset should be treated as “capital reserve”, which is apparently not appropriate enough, as a joint venture’s capital surplus or the Chinese side