论文部分内容阅读
现行乡镇企业会计制度规定,乡镇企业对外投资,在从联办企业分得利润时,增(借)记银行(信用社)存款科目,减(贷)记利润分配——税前利润分配或税后利润调整科目;乡镇联办企业分给投资单位利润时,增(借)记利润分配——税前利润分配或税后净利润分配科目,减(贷)记银行(信用社)存款科目或增(贷)记应付款科目。我认为乡镇联办企业无论是自身经营形成的利润,还是对外投资分进的利润,都是企业的财务成果,其性质完金相同。制度规定投资分利在利润分配科目反映,不在利润科目内核算,这会使乡镇联
The current accounting system for township enterprises stipulates that township and village enterprises shall invest overseas and, when sharing profits from joint ventures, increase (debit) the bank’s (credit agency) deposit account, and deduct (credit) the profit distribution—pre-tax profit distribution or taxation. Post-profit adjustment subject; when the township-owned enterprise is divided into investment unit profits, increase (debit) the profit distribution - pre-tax profit distribution or post-tax net profit distribution subject, deduct (credit) bank (credit agency) deposit account or Increase (credit) accounts payable. I believe that the profits of the township-owned enterprises, whether they are profits from their own operations or the profits from foreign investment, are the financial results of the enterprises, and their nature is the same. The system provides that investment distribution is reflected in the profit distribution account and is not accounted for in the profit account. This will cause the township