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问:联营企业在年度汇总会计报表中是否反映在汇编企业户数内? 答:对于国内联营的企业,根据国务院三不变,即:企业的隶属关系不变、财务关系不变和所有制不变的原则,分三种情况处理。第一,如果国营工业企业与其他单位联营,以国营工业企业为经济实体的,应包括在“汇编企业户数”内,对于国营企业取得的各项投资,分别在“资金平衡表”、“固定资产表”和“流动基金表”的“其他单位投入的固定资金”、
Q: Does the affiliated enterprise in the annual consolidated accounting statements be reflected in the compilation of corporate accounts? A: For the domestic joint ventures, according to the State Council unchanged, namely: the same affiliation of enterprises, the same financial relationship and ownership of the same Principle, divided into three situations. First, if state-owned industrial enterprises are affiliated with other units and state-run industrial enterprises are economic entities, they should be included in the “number of compiling enterprises”. For the various investments made by state-owned enterprises, “, ” Fixed assets table “and ” “” other funds "