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随着对内搞活,对外开放方针的深入贯彻,我国对外承包工程和劳务合作事业有了很大的发展。为加强对外承包企业的会计核算,最近,财政部结合当前对外承包企业的实际情况,借鉴国际会计准则和国际惯例,重新制定了《对外承包企业会计制度》和《对外承包企业示范会计科目和会计报表》(以下简称新制度)。1989年开始试行,1990年1月1日正式实施。现将新制度介绍如下:
With the in-depth implementation of the principle of invigorating China and opening to the outside world, there has been a great development in our undertaking of foreign contracted projects and labor services. In order to strengthen the accounting of foreign contracting enterprises, the Ministry of Finance has recently re-established the “accounting system for contracted foreign affiliates” and the “model accounting subjects and accounting for contracted foreign affiliates” based on the actual conditions of the current foreign contracting enterprises and referring to the international accounting standards and international practices. Report "(hereinafter referred to as the new system). Trial began in 1989, January 1, 1990 formally implemented. Now introduce the new system as follows: