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六、投资人权益的核算新旧会计制度对比,变化最大的莫过于投资人权益的核算部分。新制度规定,外商投资企业的投资人权益,包括了实收资本、资本公积、公司拨入资金、储备基金、企业发展基金、已归还投资、利润归还投资、本年利润和未分配利润九项。其中实收资本反映投资人的基本股权;资本公积和公司拨入资金反映股权的变动;已归还投资和利润归还投资属于中外合作经营企业特定使
Sixth, the accounting of the investor’s rights and interests The comparison between the old and new accounting systems is the most significant change. The new system stipulates that the rights and interests of investors in foreign-invested enterprises include paid-in capital, capital reserves, funds allocated by companies, reserve funds, corporate development funds, returned investments, profit-return investments, current profits, and undistributed profits. item. The paid-in capital reflects the basic equity of the investor; the capital reserve and the funds transferred from the company reflect the changes in the equity; the investment that has been returned and the return of profits are investments made by Chinese-foreign cooperative companies.