目前,一些新组建的经济联营公司在接受投资时大体采取以下二种核算方法: 第一种设“合资资金”一级科目核算各单位投入的资金。在该科目下按直线设“合资流动基金”“合资固定基金”明细科目:按横线分设“各方投入资金”明细科目,这样,一方面反映各投资单位原始投入的固定资金和流动资金实有数,另方面又反 At present, some newly formed economic affiliates generally adopt the following two kinds of accounting methods when accepting investments: The first type is set up with “joint venture capital” first-level subjects to account for funds invested by each unit. Under this subject, the detailed subjects of “Joint Venture Capital Fund” and “Junior Joint Venture Fund” are set up on a straight line: The detailed subjects of “Party Input Funds” are divided according to the horizontal line. This way, on the one hand, the fixed capital and current capital of each investment unit are reflected. There are counts and the other