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一、关于企业现有资金的处理企业的现有资金应按如下规定进行处理:固定基金(扣除已完待转的专项工程支出数额)、流动基金、专用基金中的更新改造基金作为国家资本金,计入“实收资本”中的“国家投资”。企业在联营中接受的其他单位投入资金作为法人资本金,计入“实收资本”中的“其他单位投资”。企业接受的个人投资,作为个人资本金,计入“实收资本”中的“个人投资”。企业接受的外商投资作为外商资本金,计入“实收资本”中的“外商投资”。
I. Dealing with Existing Funds of Enterprises The existing funds of enterprises shall be dealt with in accordance with the following provisions: Fixed funds (after deducting the amount of special project expenditures that have already been transferred), the refinancing fund in the current fund and special fund as the state capital This is included in the “state investment” in “receiving capital.” The capital invested by other entities accepted by the enterprise in the joint venture is the capital of legal persons and is included in the “other unit investment” in the “received capital”. The individual investment accepted by the company, as personal capital, is included in the “individual investment” in “received capital.” The foreign investment accepted by the enterprise as foreign capital is included in the “Focused Capital” in the “foreign investment”.