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罗马尼亚财务报表的格式与西方不同。在非市场经济中,理财的责任由国家承担。按照国家计划,对规定的投资项目提供的资金,企业不能任意使用。罗马尼亚企业资产负债表格式中的负债项目不是按流动的和长期的标准分类,而是按各种不同资产的资金用途分类。在合营企业法律中,对会计与簿记方法并未作明确规定。因此合营双方必须对采用的会计原则,商得一致意见后,在合营合同中,予以规定。由于会计方法不同,取得一致意见,必须经过冗长的商谈。假如外国合营者接受所在国的会计方法,这种情况往往可以避免。但财务报表必须满足外国合营者的最低要求,美国控制数据公司与其罗马尼亚合伙人,电子与自动化工业中心,经过
Romanian financial statements are not the same format as the West. In non-market economy, the responsibility of financial management is borne by the state. In accordance with the state plan, the funds provided for the provisions of investment projects, enterprises can not be arbitrary use. The liability items in the Romanian corporate balance sheet format are not grouped by liquidity and long-term criteria, but by type of fund for each of the different assets. In the law of joint ventures, there is no explicit stipulation on accounting and bookkeeping methods. Therefore, both parties to the joint venture must adopt the accounting principles adopted and agreed upon in the joint venture contract. Due to different accounting methods, to obtain unanimous opinion, we must go through lengthy negotiations. This can often be avoided if the foreign party accepts the accounting method in the host country. However, financial statements must meet the minimum requirements of a foreign operator, American Controlled Data Corporation and its Romanian partners, Electronics and Automation Industrial Center,