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财政部最近发布了《外商投资企业会计制度》和《外商投资工业企业会计科目和会计报表》,前者对外商投资企业会计核算所应遵循的原则和会计政策等作了总的规定;后者以前者为依据,针对工业企业的特点,对工业企业的会计核算作了具体的规定。这两个会计核算制度(以下简称新制度)将分别取代财政部1985年发布的《中外合资经营企业会计制度》和《中外合资经营工业企业会计科目和会计报表》。与1985年的会计核算制度
The Ministry of Finance recently issued the “Accounting System for Foreign-invested Enterprises” and the “Accounting Regulations and Accounting Statements for Foreign-funded Industrial Enterprises”. The former made general provisions on the principles and accounting policies to be followed in the accounting of foreign-invested enterprises. The former As the basis, according to the characteristics of industrial enterprises, made specific provisions on the accounting of industrial enterprises. These two accounting systems (hereinafter referred to as the new system) will replace the “Accounting System for Sino-Foreign Joint Ventures” issued by the Ministry of Finance in 1985 and the “Accounting Standards and Accounting Statements for Sino-Foreign Joint Ventures in Industrial Enterprises” respectively. And the 1985 accounting system