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在一些会计词典或有关中外合资经营企业会计的书籍中,场地使用权被定义为“中方合营者以场地使用权价值对合营企业的作价投资”。笔者认为这条定义有欠妥当。因为:一、场地使用权本是被定义的对象,而定义中却又用“场地使用权价值”这一有待“场地使用权”得到定义后才能明了的术语来描述被定义对象。这反而使定义比定义的对象更难理解;二、上述定义也将场地使用权与场地使用权投资混为一谈。对一个合营企业来说,其所拥有的场地使用权按有关法规可从两个渠道
In some accounting dictionaries or books on Chinese-foreign equity joint venture enterprise accounting, the right to use land is defined as “the Chinese partner invests in the value of the right to use the value of the right of the joint venture.” I think this definition is not proper. Because: 1, the right to use the site is the object of this definition, but the definition but with the “value of the site use rights ” This “site use ” can be defined after the definition of terms to describe the object being defined . This, on the contrary, makes the definition more difficult to understand than the object of definition; secondly, the above definition also confuses the use right of venue with the investment of right of use of the site. For a joint venture, the right to use the site owned by it can be obtained from two sources according to relevant regulations