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本刊讯:1988年3月4日财政部以(88)财会字第19号文发出《关于国内联营企业归还技措性贷款有关会计处理问题的通知》,内容如下: 我部(86)财工字第105号文件规定,联营企业进行技术改造,可按规定向银行申请技措贷款。技措贷款项目投产增加的收入,先用于归还贷款,还清贷款后再按协议分利。归还贷款的数额相应增加联营各方的投资。根据这一规定,国营工业企业联营各方应做如下会计处理: 一、投出资金企业: 投出资金企业应根据接受投资单位的通知,按归还贷款利润中属于增加本单位投资的数额,借(增)记“长期投资”科目,贷(减)记“利润分配——其他单位转来的利润”科目;同时,借(增)记“利润分配——追加长期投资的利润”科目,贷(增)记“固定基金——国家固定基金”科目。对于这部分追加投资的利润,在会工
The Journal: March 4, 1988 the Ministry of Finance (88) Accounting Word No. 19 issued “on the domestic joint venture to return the technical loan related accounting issues notice,” as follows: Department of (86) Choi I-105 document stipulates that the joint venture to carry out technical transformation, according to the provisions of the bank can apply for technical measures loans. The incremental proceeds from the start-up of the loan project are used to repay the loan first, then pay off the loan and then divide the loan according to the agreement. The amount of repayments correspondingly increases the investment by all parties involved. According to this provision, the state-owned industrial enterprises should make the following accounting treatment: I. Investment enterprises: Investment enterprises should be based on the notice of the investment unit, according to the amount of the return of loan investment belongs to increase the unit’s investment by (Increase) record “long-term investment ” subjects, credit (minus) record “profit distribution - profit transferred from other units ” subjects; the same time, by (increase) remember “profit distribution - additional long-term investment Profit ”subjects, credit (increase) remember “ fixed funds - state fixed-fund ”subjects. For this part of additional investment profits, will work