一、中外合资企业基本建设投资核算的特点 1、中外合资企业基本建设投资会计核算使用的会计科目和反映投资支出效果情况的会计报表,与企业的生产经营基本业务的会计科目和报表是合一的.这是由于中外合资企业专业性强等特点所决定的(没有“大而全”和“企业办社会”的情况),除零 I. Characteristics of investment accounting for capital construction of Sino-foreign joint ventures 1. Accounting subjects used in the accounting for capital construction of Chinese-foreign joint ventures and accounting statements reflecting the effects of investment expenditures are integrated with the accounting subjects and statements of the basic business of production and operation of enterprises. This is due to the fact that the Sino-foreign joint ventures are characterized by their strong professionalism (there is no case of “big and full” and “enterprise-run society”), except for zero.