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根据中外合资经营企业会计制度规定,中外合资经营企业以企业发展基金购建固定资产,在会计上可有两种处理办法:(1)直接借记“固定资产”或“在建工程”科目,贷记“银行存款”科目,不需要通过“企业发展基金”核算;(2)在该科目下分设“增加流动资金“和购建固定资产”两个明细科目,在购建固定资产时,除借记“固定资产”、贷记”银行存款”外,可再借记“企业发展基金——增加流动资金”,贷记“企业发展基金——购建固定资产”科目。
According to the accounting regulations for Chinese-foreign equity joint ventures, Chinese-foreign equity joint ventures may use the corporate development fund to purchase and construct fixed assets. There are two possible accounting methods for accounting: (1) Direct debit of “fixed assets” or “under construction” subjects, Credits for “bank deposit” subjects do not need to be accounted for through the “enterprise development fund”; (2) Under this account, two detailed accounts of “increasing working capital” and “construction and construction of fixed assets” shall be established, except when purchasing or building fixed assets, By debiting “fixed assets” and crediting “bank deposits,” debit “enterprise development funds - increase liquidity” and credit “enterprise development funds - purchase and construction of fixed assets”.