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近年来,我局系统出现不少横向型经济的联营企业。按规定联营企业向银行申请技措贷款,并用技措项目竣工投产后的新增利润归还贷款。待还清银行贷款后,再按协议分利,对归还贷款的数额应相应增加联营企业各方的投资额。现结合新颁《国营商业会计制度》对其具体的会计处理方法提出如下意见: 一、在对外投资企业:应根据接受投资单位的通知,按归还贷款利润中属于增加本单位投资的数额,贷(增)记其他单位交来利润;借(增)记对外投资——对外固定资产投资。同时贷(增)记固定资金;借(减)记其他单位交来利润。二、在接受投资企业:用技措贷款购建固定资产完工交付使用时,借(增)记固定资产;贷(增)固定资金——待
In recent years, there have been a number of horizontal-type economic affiliates in our bureau. According to regulations, the joint venture shall apply for a technical loan from the bank and return the loan with the new profit after the completion of the technical project. After the bank loan is paid off, the profits will be distributed according to the agreement. The amount of the return of the loan shall be increased accordingly. Combining with the newly issued “State-owned Commercial Accounting System”, the following opinions are presented on its specific accounting treatment methods: 1. In foreign-invested enterprises: According to the notice of the receiving investment unit, the amount of investment in the loan shall be increased according to the return of the loan’s profits. (Increase) Write down profits from other units; use (add) in mind foreign investment - foreign investment in fixed assets. At the same time, the loan (increase) will be recorded as fixed capital; Second, in the acceptance of investment enterprises: use technical loans to complete the construction of fixed assets for delivery, use (add) fixed assets; loan (increase) fixed funds - to be