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商业企业与其他单位搞经济联合,有对外投资,也有接受投资。为此,《商业会计制度》补充了如下八个科目:“对外流动资金投资”、“对外固定资金投资”、“对外专用基金投资”、“其他单位交来利润”、“接受流动资金投资”、“接受固定资金投资”、“接受专用基金投资”、“分给其他单位利润”。用这八个会计科目进行投资及其利润的核算,表面上看来核算问题算是解决了,但实际执行中,尚有如下几个问题需要研究。一、投资的资金来源。例如:“对外流动资金投资”的资金来源,是国家流动资金,企业流动资金,抑或是银行借款?“对外专用基金投资”的资金来源是企业留利基金中的“发展基金”、“集体福利基金”还是“职工奖励基金”?反映是不清楚的。例如有一企业利用企业留利基金中的集体福利基金对劳动服务公司投资,增记“对外专用基金投
Commercial enterprises engage in economic integration with other units, investing abroad, and accepting investment. To this end, the “Commercial Accounting System” supplements the following eight subjects: “Investment of External Working Capital”, “Investment of External Fixed Funds”, “Investment of Externally Exclusive Funds”, “Profit from Other Units”, and “Acceptance of Liquidity Investments”. , “Accepting fixed capital investment”, “Accepting special fund investment”, “Distribution of profits to other units.” Using these eight accounting subjects for investment and profit calculations, it seems that the accounting problems are considered to be solved on the surface, but in the actual implementation, there are still several issues that need to be studied. First, the source of funds for investment. For example, the source of funds for “outside liquidity investment” is national liquidity, corporate liquidity, or bank borrowings? The source of “foreign special fund investment” is the “development fund” and “collective welfare” of the corporate profit-making fund. It is unclear whether the “fund” or “employee bonus fund” is reflected. For example, one company uses the collective welfare fund in the company’s profit-making fund to invest in a labor service company.