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对外商投资企业货币资金出资的验证,看起来极其简单,其实不然,其间存在若干具体而特殊的情况,需要注册会计师按照执业准则的要求,谨慎处之.一、关于外方以人民币利润再投资的验证1985年国家外汇管理局发布的《外商投资企业外方所获人民币利润的使用规定》中明确规定,外商投资企业外方取得的人民币利润,经外汇管理部门批准,可对其它能赚取外汇利润的三资企业进行再投资.这种情况下,外商投资企业外方投入的资本金便是人民币.根据财政部《关于外商投资企业若干财务管理问题处理意见的通知》,外国投资者对于其从企业分得的人民币利润用于本企业或中国境内其它企业再投资的,须由外汇管理部门出具人民币利润来源证明.为此,注册会计师在验证外方以人民币利润再投资时,必须取得外汇管理部门出具的批文,方可确认.
The verification of the contribution of monetary funds by foreign-invested enterprises seems extremely simple, but in actual fact, there are a number of specific and special circumstances that require CPAs to be cautious in accordance with the requirements of the practice guidelines. Provisions on the Use of Renminbi Profits by Foreign FIEs issued by the State Administration of Foreign Exchange in 1985 clearly stipulated that the profit gained by the foreign party of a foreign-invested enterprise with Renminbi may, upon approval by the foreign exchange administration, Foreign invested profits of foreign-funded enterprises reinvestment.In this case, the foreign invested enterprises of foreign capital is RMB .According to the Ministry of Finance “on the number of foreign-invested enterprises to deal with the views of financial management advice,” foreign investors for The Renminbi profit earned from the enterprise is used for the reinvestment of the enterprise or other enterprises in China by the foreign exchange administration department to issue the certificate of the source of the Renminbi profit and for this purpose the certified public accountant must obtain the revaluation of the Renminbi Approval documents issued by the foreign exchange administration can be confirmed.