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本文拟就外商投资企业财务会计工作中所遇到的一些时间、时期概念,加以综合和分析。 一、批准日期与成立日期 合营企业的批准日期,就是由双方共同编制的可行性研究,以及在此基础上商签的合营企业协议、合同、章程,被中国政府的有关部门(经贸部门)审查批准同意之日。根据有关法律规定,审批机关对中外合资经营企业的审查期限为60天,对中外合作经营企业的审查期限为45天,对外资企业的审查期限为90天。审批机构要在上述期限内决定批准或不批准。
This article intends to integrate and analyze some of the concepts of time and period encountered in the financial accounting of foreign-invested enterprises. 1. Date of Approval and Date of Establishment The date of approval of the joint venture is a feasibility study jointly prepared by both parties, as well as the joint venture agreement, contract, and articles of association negotiated on this basis, and reviewed by the relevant departments (trade and economic departments) of the Chinese government. The date of approval of the agreement. According to relevant laws and regulations, the examining and approving authorities’ examination period for Chinese-foreign equity joint ventures is 60 days, the review period for Chinese-foreign cooperative joint ventures is 45 days, and the review period for foreign-funded enterprises is 90 days. The approval authority must decide whether to approve or disapprove during the aforementioned period.