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我国远洋渔业是我国国营渔业企业与外国政府签订协议,在其他国家从事渔业生产、供销经营等业务的境外企业。目前我国有15个远洋捕捞企业单位分别在15个国家和地区或者已经进行渔业生产或者已经签订协议,取得了一定的生产的成果和经济效益。现结合我们的调查,对建立远洋渔业会计制度提出几点意见. (一)关于会计年度的设置.我国以公历1月1日至12月31日为一会计年度,这与大多数国家的会计年度是一致的.但有些中外合资经营的远洋渔业,如
China’s ocean-going fishery is an overseas enterprise that has signed agreements with state-owned fishery enterprises and foreign governments in other countries and engaged in fishery production and supply and marketing operations in other countries. At present, China has 15 ocean fishing enterprises units in 15 countries and regions or have already carried out fishery production or have signed an agreement, and achieved some results of production and economic benefits. Now with our investigation, the establishment of ocean-going fishery accounting system made a few comments: (a) on the fiscal year setting.China calendar year January 1 to December 31 as a fiscal year, which is most accounting Year is the same, but some Sino-foreign joint ventures, such as offshore fishing