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联营企业在财务核算上,主要分为两种形式:第一,以主体企业为统一核算单位,适用于以一个企业为主,吸收其他各方投资形成的联营企业;第二,以新组建的经济实体为统一核算单位,适用于由若干企业、单位共同投资兴办的联营企业。现行会计制度没有根据联营企业的特点和不同的财务核算形式,对其固定基金的核算作明确的规定,对此谈一点个人看法。一、核算科目问题。现行国营工业企业会计制度规定,设置“其他单位投入资金——其他单位投入固定基金”科目,核算企业与其他单位联营,由其他单位投入的固定基金。这种处理方法,在以主体企业为统一核算单位的联营企业是适用的。在以“新组建经济实体为统一核算单位”的联营企业中,生产经营所需的固定基全基本上均由投资各方共同筹集。投资各方的经济地位
The financial management of an affiliated company is mainly divided into two forms: first, the main company is a unified accounting unit, applicable to an enterprise, and absorbing the investment from other parties; secondly, it is newly formed. The economic entity is a unified accounting unit and is applicable to joint ventures that are jointly invested by several enterprises and units. The current accounting system does not specify the accounting for fixed funds based on the characteristics of the joint ventures and different forms of financial accounting. First, accounting issues. The current accounting system for state-owned industrial enterprises stipulates that the “funds invested by other units — other units invest in fixed funds” account should be set up, and the accounting firm should be jointly funded by other units, and fixed funds should be invested by other units. This kind of processing method is applicable to an affiliated enterprise in which the main company is a unified accounting unit. In an affiliated enterprise with a “newly formed economic entity as a unit of accounting”, the fixed base required for production and operation is basically all raised by the investment parties. The economic status of all parties investing