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【法规名称】澶栧晢鎶曡祫浼佷笟浼氳鍒跺害
Accounting System of The People's Republic of China for Enterprises with Foreign Investment
【发布时间】19920624
【实施时间】19920701
【颁布部门】璐㈡斂閮 Ministry of Finance锟斤拷
 
 
【English version】 【中文正文】 【中英文逐条对照】
 
 
Accounting System of The People's Republic of China for Enterprises with Foreign Investment
 
Chapter I General Provisions 绗竴绔 鎬 鍒
Article 1 These System are formulated in accordance with the laws and regulations of the People's Republic of China concerning enterprises with foreign investment with a view to strengthening the accounting functions of enterprises with foreign investment and to protect the legal rights of these enterprises and their investors. 绗竴鏉 涓轰簡鍔犲己澶栧晢鎶曡祫浼佷笟鐨勪細璁″伐浣滐紝缁存姢澶栧晢鎶曡祫浼佷笟鍙婂叾鎶曡祫浜虹瓑鏈夊叧鏂归潰鐨勫悎娉曟潈鐩婏紝鏍规嵁鍥藉鏈夊叧澶栧晢鎶曡祫浼佷笟鐨勬硶寰嬨佹硶瑙勶紝鍒跺畾鏈埗搴︺
Article 2 These System shall apply to enterprises with foreign investment established in the People's Republic of China which include Chinese-foreign equity joint ventures, Chinese-foreign contractual joint ventures and wholly foreign owned enterprises. 绗簩鏉 鏈埗搴﹂傜敤浜庡湪涓崕浜烘皯鍏卞拰鍥藉鍐呰绔嬬殑澶栧晢鎶曡祫浼佷笟锛屽寘鎷腑澶栧悎璧勭粡钀ヤ紒涓氥佷腑澶栧悎浣滅粡钀ヤ紒涓氬拰澶栬祫浼佷笟銆
Article 3 The Ministry of Finance shall be responsible for the administration of the accounting affairs relating to enterprises with foreign investment throughout the People''s Republic of China. 绗笁鏉 璐㈡斂閮ㄧ粺涓绠$悊鍏ㄥ浗澶栧晢鎶曡祫浼佷笟鐨勪細璁″伐浣溿
銆銆The finance department and bureau of each province, autonomous regions and municipalities directly under the Central Government and the responsible authorities under the State Council shall administer the accounting affairs relating to enterprises with foreign investment in its own region or under its administration and may, in accordance with the System and the practical circumstances, formulate supplementary provisions, copies of which shall be filed with the Ministry of Finance for reference. 銆銆鍚勭渷銆佽嚜娌诲尯銆佺洿杈栧競璐㈡斂鍘呫佸眬浠ュ強鍥藉姟闄㈠悇涓荤閮ㄩ棬绠$悊鏈湴鍖恒佹湰閮ㄩ棬澶栧晢鎶曡祫浼佷笟鐨勪細璁″伐浣滐紝骞跺彲鏍规嵁鏈埗搴︼紝缁撳悎瀹為檯闇瑕佸埗瀹氳ˉ鍏呰瀹氾紝鎶ヨ储鏀块儴澶囨銆
銆銆Enterprises with foreign investment shall formulate their own accounting systems, based on the System and related supplementary provisions, to suit their own practical circumstances. The manuals on these accounting systems shall be filed with the responsible finance bureau, local tax authorities and other relevant supervisory authorities. 銆銆澶栧晢鎶曡祫浼佷笟搴斿綋鏍规嵁鏈埗搴﹀拰鏈夊叧鐨勮ˉ鍏呰瀹氾紝缁撳悎浼佷笟鐨勫叿浣撴儏鍐碉紝鍒跺畾鏈紒涓氱殑浼氳鍒跺害锛屽苟鎶ヤ富绠¤储鏀块儴闂ㄣ佸綋鍦扮◣鍔℃満鍏冲拰浼佷笟涓荤閮ㄩ棬澶囨銆
Chapter II Accounting Practices and Principles 绗簩绔 浼氳鏍哥畻鍘熷垯
Article 4 Accounting practices of enterprises with foreign investment shall conform with the relevant laws and regulations of the People's Republic of China and with the provisions of the System. 绗洓鏉 澶栧晢鎶曡祫浼佷笟鐨勪細璁℃牳绠楀伐浣滃簲褰撶鍚堜腑鍗庝汉姘戝叡鍜屽浗鏈夊叧娉曞緥銆佹硶瑙勫拰鏈埗搴︾殑瑙勫畾銆
Article 5 Enterprises with foreign investment shall account for their transactions in distinct accounting periods (month, quarter and year). 绗簲鏉 澶栧晢鎶曡祫浼佷笟鐨勪細璁℃牳绠楀簲褰撳垝鍒嗕細璁℃湡闂达紙鏈堛佸銆佸勾锛夈
銆銆The accounting year of enterprises with foreign investments shall coincide with the calendar year, i.e. from January 1 to December 31 on the Gregorian calendar. 銆銆浼佷笟鐨勪細璁″勾搴︽寜鐓ф棩鍘嗗勾搴︾‘瀹氾紝鍗宠嚜姣忓勾1鏈1鏃ヨ捣鑷12鏈31鏃ユ銆
Article 6 Enterprises with foreign investment shall only account for business transactions which have actually taken place, and shall ensure that the accounting books are accurate, complete, prepared up to date, and shall also ensure that correct methods and appropriate procedures have been applied. 绗叚鏉 澶栧晢鎶曡祫浼佷笟鐨勪細璁℃牳绠楀伐浣滃簲褰撲互瀹為檯鍙戠敓鐨勭粡娴庝笟鍔′负渚濇嵁锛屽仛鍒拌褰曞噯纭紝鍐呭瀹屾暣锛屾柟娉曟纭紝鎵嬬画榻愬锛岀鍚堟椂闄愩
Article 7 Enterprises with foreign investment shall maintain their accounting books using the accrual method. Income earned and expenses incurred during the period shall be accounted for as income and expenses of the period, regardless of whether the amount has been received or paid during the period. 绗竷鏉 澶栧晢鎶曡祫浼佷笟搴斿綋鏍规嵁鏉冭矗鍙戠敓鍒剁殑鍘熷垯璁板笎銆
銆銆Income and expenses not earned and incurred during the period shall not be accounted for as income and expenses of the period, even if the amount has been received or paid during the period. 鍑℃槸鏈湡宸茬粡瀹炵幇鐨勬敹鍏ュ拰宸茬粡鍙戠敓鐨勮垂鐢紝涓嶈娆鹃」鏄惁鍦ㄦ湰鏈熸敹浠橈紝閮藉簲褰撲綔涓烘湰鏈熺殑鏀跺叆鍜岃垂鐢ㄥ叆甯愶紱鍑℃槸涓嶅睘浜庢湰鏈熺殑鏀跺叆鍜岃垂鐢紝鍗充娇娆鹃」宸插湪鏈湡鏀朵粯锛屼篃涓嶅簲浣滀负鏈湡鐨勬敹鍏ュ拰璐圭敤澶勭悊銆
Article 8 Enterprises with foreign investment shall match their income with the related expenses. Income earned during an accounting period shall be taken into the accounts of the same accounting period together with the related costs and expenses. 绗叓鏉 澶栧晢鎶曡祫浼佷笟鏀跺叆鍜岃垂鐢ㄧ殑璁$畻搴斿綋鐩镐簰閰嶅悎銆傚悓涓浼氳鏈熼棿鎵鍙栧緱鐨勬敹鍏ヤ互鍙婁笌鍏剁浉鍏宠仈鐨勬垚鏈佽垂鐢紝搴斿綋鍦ㄥ悓涓浼氳鏈熼棿鐧昏鍏ュ笎銆
Article 9 Assets of enterprises with foreign investment shall be accounted for at historical cost. Unless otherwise authorized, enterprises may not adjust the carrying value of their assets at their own discretion. 绗節鏉 澶栧晢鎶曡祫浼佷笟鐨勮储浜у簲褰撴寜鐓у疄闄呮垚鏈牳绠椼傞櫎鍙︽湁瑙勫畾鑰呭锛屼紒涓氫笉寰楄嚜琛岃皟鏁磋储浜х殑甯愰潰浠峰笺
Article 10 Enterprises with foreign investment shall distinguish capital expenditure from revenue expenditure. Expenditure shall be regarded as capital expenditure where the benefits to the enterprise last for more than one (not including one) accounting year and as revenue expenditure where the benefits to the enterprise last for only one accounting year. 绗崄鏉 澶栧晢鎶曡祫浼佷笟搴斿綋鍒掑垎璧勬湰鏀嚭鍜屾敹鐩婃敮鍑虹殑鐣岄檺銆傛敮鍑虹殑鏁堢泭鍙婁簬涓涓互涓婏紙涓嶅惈涓涓級浼氳骞村害鐨勶紝搴斿綋浣滀负璧勬湰鏀嚭锛涙敮鍑虹殑鏁堢泭浠呭強浜庢湰浼氳骞村害鐨勶紝搴斿綋浣滀负鏀剁泭鏀嚭銆
Article 11 Accounting methods adopted by enterprises with foreign investment shall be consistent within each accounting period and from one period to the next and shall not be changed at will. Where changes are necessary, such changes shall generally be introduced at the beginning of a new accounting year and shall be disclosed in the notes to the accounts of that accounting year. 绗崄涓鏉 澶栧晢鎶曡祫浼佷笟鐨勪細璁℃牳绠楁柟娉曪紝鍓嶅悗鍚勬湡搴斿綋涓鑷达紝涓嶅緱闅忔剰鍙樻洿銆傚鏋滄湁蹇呰鍙樻洿锛屼竴鑸簲褰撹嚜鏂扮殑浼氳骞村害寮濮嬫椂鍙樻洿锛屽苟鍦ㄥ彉鏇村勾搴︾殑浼氳鎶ュ憡涓簣浠ヨ鏄庛
Chapter III Book Keeping and Accounting Books 绗笁绔 璁板笎涓庡笎绨
Article 12 Enterprises with foreign investment shall adopt the double entry accounting method. 绗崄浜屾潯 澶栧晢鎶曡祫浼佷笟閲囩敤鍊熻捶澶嶅紡璁板笎娉曘
Article 13 Enterprises with foreign investment may maintain their accounts in Renminbi or a foreign currency (generally, the foreign currency shall be one for which the exchange rate is quoted by the State Administration of Exchange Control. The same definition applies wherever reference is made to foreign currency). This reporting currency shall not be changed at will once it is adopted. Where changes are necessary, approval shall be obtained from the responsible finance bureau or other relevant supervisory authorities under the State Council. Such changes shall be introduced at the beginning of a new accounting year and disclosed in the notes to the accounts of that accounting year. 绗崄涓夋潯 澶栧晢鎶曡祫浼佷笟鍙互浠ヤ汉姘戝竵浣滀负璁板笎鏈綅甯侊紝涔熷彲浠ヤ互鏌愮澶栧竵锛堜竴鑸簲涓哄浗瀹跺姹囩鐞嗗眬鍏竷鐗屼环鐨勫甯侊紝涓嬪悓锛変綔涓鸿甯愭湰浣嶅竵銆傝甯愭湰浣嶅竵涓缁忕‘瀹氾紝涓嶅緱闅忔剰鍙樻洿銆傚鏋滄湁蹇呰鍙樻洿锛屽簲褰撴姤缁忎富绠¤储鏀块儴闂ㄦ垨鍥藉姟闄㈡湁鍏充富绠¢儴闂ㄦ壒鍑嗭紝鑷柊鐨勪細璁″勾搴﹀紑濮嬫椂鍙樻洿锛屽苟鍦ㄥ彉鏇村勾搴︾殑璐㈠姟鎯呭喌璇存槑涔︿腑浜堜互璇存槑銆
銆銆Enterprises engaged in multi-currency financing or finance leasing may maintain their accounts in Renminbi as well as other related foreign currencies according to their actual requirements. 銆銆缁忚惀澶氱璐у竵淇¤捶涓氬姟鎴栬呰瀺璧勭璧佷笟鍔$殑浼佷笟锛屼篃鍙互鏍规嵁瀹為檯闇瑕侊紝鎸夌収浜烘皯甯佸拰鍚勭鏈夊叧澶栧竵鍒嗗埆璁板笎銆
Article 14 Accounts of enterprises with foreign investment shall be kept in Chinese or in both Chinese and another foreign language. 绗崄鍥涙潯 澶栧晢鎶曡祫浼佷笟鐨勮甯愭枃瀛椾负涓枃锛屾垨鑰呭悓鏃朵负涓枃鍜屾煇绉嶅鏂囥
Article 15 Enterprises with foreign investment shall obtain the original supporting document or prepare a primary voucher whenever there is a business transaction. All original documents and primary vouchers must be true, complete and accurate, and shall be obtained or prepared through proper procedures. The original documents and primary vouchers shall be used as accounting vouchers only after they have been verified as correct. 绗崄浜旀潯 澶栧晢鎶曡祫浼佷笟姣忓彂鐢熶竴绗旂粡娴庝笟鍔★紝閮藉簲褰撳彇寰楁垨鑰呭~鍒跺師濮嬪嚟璇併傚悇绉嶅師濮嬪嚟璇佸繀椤诲唴瀹圭湡瀹炪佸畬鏁达紝鎵嬬画榻愬锛屾暟瀛楀噯纭傚師濮嬪嚟璇佺粡瀹℃牳鏃犺锛屾墠鑳芥嵁浠ュ~鍒惰甯愬嚟璇併
Article 16 Enterprises with foreign investment shall keep three major accounting books namely the journal ledger, general ledger and sub-ledgers together with all other necessary supporting books. 绗崄鍏潯 澶栧晢鎶曡祫浼佷笟搴斿綋璁剧疆鏃ヨ甯愩佹诲垎绫诲笎鍜屾槑缁嗗垎绫诲笎涓夌涓昏甯愮翱浠ュ強鍚勭蹇呰鐨勮緟鍔╂у笎绨裤
銆銆All accounting books shall be kept based on the primary vouchers, accounting vouchers or voucher summaries which have been verified as correct. All entries to the accounting books must be made on a timely basis, and must be complete, accurate and denoted with clear particulars. 銆銆鍚勭甯愮翱搴斿綋鏍规嵁瀹℃牳鏃犺鐨勫師濮嬪嚟璇併佽甯愬嚟璇佹垨鑰呭嚟璇佹眹鎬昏〃绛夌櫥璁帮紝鍋氬埌鐧昏鍙婃椂锛屽唴瀹瑰畬鏁达紝鏁板瓧鍑嗙‘锛屾憳瑕佹竻妤氥
銆銆Corrections to any of the accounting books must be made strictly following the working rules for accounting personnel. 銆銆鍚勭甯愮翱涓殑璁板綍锛屽闇鏇存锛屽繀椤讳弗鏍兼寜鐓т細璁′汉鍛樺伐浣滆鍒欒繘琛屻
Article 17 In the case of Chinese-foreign co-operative joint ventures where parties to the joint ventures pay their taxes separately, combined accounting books shall be kept in accordance with the provisions set out inArticle 16 of the System in respect of assets and liabilities and income and expenses commonly shared and borne by the parties. The parties shall also keep relevant books of their own. 绗崄涓冩潯 鐢卞悎浣滃悇鏂瑰垎鍒撼绋庣殑涓鍚堜綔缁忚惀浼佷笟锛屽浜庡悎浣滃悇鏂瑰叡鏈夌殑璐骇鍜屽哄姟浠ュ強鍏卞悓鐨勬敹鍏ュ拰璐圭敤锛屽簲褰撴瘮鐓ф湰鍒跺害绗崄鍏潯鐨勮瀹氳缃仈鍚堝笎绨匡紝鍚堜綔鍚勬柟杩樺簲鐩稿簲璁剧疆鍚勮嚜鐨勬湁鍏冲笎绨裤
Article 18 Where enterprises with foreign investment use computers in maintaining their accounting books, the software used shall conform with the requirements provided in the System and possess functions for ensuring security and confidentiality. 绗崄鍏潯 澶栧晢鎶曡祫浼佷笟閲囩敤鐢靛瓙璁$畻鏈鸿甯愮殑锛屽叾杞欢搴斿綋婊¤冻鏈埗搴︾殑瑕佹眰锛屽苟鍏峰瀹夊叏銆佷繚瀵嗗姛鑳姐
銆銆Data stored in magnetic or other media shall be supported by back-up files and hard copies of the data shall be printed on a regular basis. 銆銆鐢辩鎬ф垨鑰呭叾浠栦粙璐ㄥ瓨鍌ㄧ殑鍚勭鏁版嵁鍜岃祫鏂欙紝搴旀湁澶囦唤锛屽苟瀹氭湡鎵撳嵃鎴愪功闈㈠舰寮忎繚瀛樸
Chapter IV Current Assets 绗洓绔 娴佸姩璧勪骇
Article 19 Current assets of enterprises with foreign investment shall include cash on hand, cash in bank, marketable securities, receivables, prepayments and inventory. 绗崄涔濇潯 澶栧晢鎶曡祫浼佷笟鐨勬祦鍔ㄨ祫浜э紝鍖呮嫭鐜伴噾銆侀摱琛屽瓨娆俱佹湁浠疯瘉鍒搞佸簲鏀跺拰棰勪粯娆鹃」浠ュ強瀛樿揣绛夈
銆銆Cash on hand, cash in bank and marketable securities shall be accounted for separately; receivables shall be accounted for separately where appropriate as bills receivable, accounts receivable, short term loans receivable and other receivables; prepayments shall be accounted for separately where appropriate as deposits to suppliers (trade deposits), income tax prepaid and expenses prepaid; inventory shall be accounted for separately where appropriate as merchandise, raw materials, work-in-progress, semi-finished goods, finished goods, containers and low-value consumables. 銆銆鐜伴噾銆侀摱琛屽瓨娆俱佹湁浠疯瘉鍒革紝搴斿綋鍒嗗埆鏍哥畻锛涘簲鏀舵椤癸紝搴斿綋鎸夌収搴旀敹绁ㄦ嵁銆佸簲鏀跺笎娆俱佸簲鏀剁煭鏈熻捶娆惧拰鍏朵粬搴旀敹娆剧瓑鍒嗗埆鏍哥畻锛涢浠樻椤癸紝搴斿綋鎸夌収棰勪粯璐ф锛堥浠樺畾閲戯級銆侀浜ゆ墍寰楃◣鍜屽緟鎽婅垂鐢ㄧ瓑鍒嗗埆鏍哥畻锛涘瓨璐у簲褰撴寜鐓у晢鍝併佸師鏉愭枡銆佸湪浜у搧銆佽嚜鍒跺崐鎴愬搧銆佷骇鎴愬搧銆佸寘瑁呯墿鍜屼綆鍊兼槗鑰楀搧绛夊垎鍒牳绠椼
銆銆Amounts receivable after one year from the balance sheet date shall be separately disclosed below the long term investment category in the balance sheet. 銆銆瀵逛簬鑷勾搴﹁祫浜ц礋鍊鸿〃鏃ヨ捣涓骞翠互涓婄殑搴旀敹娆鹃」锛屽簲褰撳湪骞村害璧勪骇璐熷鸿〃闀挎湡鎶曡祫绫讳笅鍗曞垪椤圭洰鍙嶆槧銆
Article 20 Enterprises with foreign investment shall keep a journal for cash on hand and cash in bank and shall record each transaction on a daily basis. Where the accounting books are maintained in multi-currencies (including foreign exchange certificates. The same definition applies wherever reference is made to multi-currencies), different journals shall be kept for each currency. 绗簩鍗佹潯 鐜伴噾鍜岄摱琛屽瓨娆惧簲褰撹缃棩璁板笎锛屾寜鐓т笟鍔″彂鐢熼『搴忛愭棩閫愮瑪杩涜鐧昏锛涙湁澶氱璐у竵鐨勶紙鍖呮嫭澶栨眹鍏戞崲鍒革紝涓嬪悓锛夛紝杩樺簲鎸変笉鍚岀殑璐у竵鍒嗗埆璁惧笎鐧昏銆
Article 21 Marketable securities include inventory and debentures to be realized within one year from the balance sheet date and shall be accounted for at cost. Where the cost includes an element of dividend declared or interest accrued, that portion relating to the dividend and interest shall be accounted for as a temporary payment and disclosed under other receivables. 绗簩鍗佷竴鏉 鏈変环璇佸埜鍖呮嫭鍑嗗鍦ㄤ竴骞翠互鍐呭彉鐜扮殑鑲$エ鍜屽哄埜锛屽簲褰撴寜鐓у疄闄呮敮浠樼殑娆鹃」鐧昏鍏ュ笎銆傚疄闄呮敮浠樼殑娆鹃」鍚湁宸插鍛婂彂鏀剧殑鑲″埄鎴栬呭簲璁″埄鎭殑锛屽簲灏嗚繖閮ㄥ垎鑲″埄鎴栬呭埄鎭噾棰濅綔涓烘殏浠樻椤癸紝閫氳繃鍏朵粬搴旀敹娆惧笎鎴锋牳绠椼
銆銆Dividend and interest income received or receivable from marketable securities; and profit or loss arising from disposal or liquidation of marketable securities shall be accounted for as non-operating income or expenses being profit or loss on investments. 銆銆鏈変环璇佸埜鐨勮偂鍒╂垨鑰呭埄鎭敹鍏ワ紝浠ュ強鏈変环璇佸埜鍞嚭鎴栧埌鏈熸椂鎵鏀跺埌鐨勬椤逛笌鍏跺笎闈㈡垚鏈拰宸茬櫥璁板叆甯愮殑搴旀敹鑲″埄鎴栬呭簲璁″埄鎭箣闂寸殑宸锛屽簲褰撲綔涓烘姇璧勬崯鐩婅鍏ヨ惀涓氬鏀嚭鎴栬呰惀涓氬鏀跺叆銆
Article 22 Receivables and prepayments shall be separately accounted for in their originating currency. 绗簩鍗佷簩鏉 搴旀敹鍜岄浠樻椤瑰簲褰撴寜鐓т笉鍚岃揣甯佸垎鍒甯愮櫥璁般
銆銆Enterprises may make a general provision for bad debts at the end of the accounting year. The general provision should not exceed 3 % of the total receivables, such as accounts and bills receivable or loans, outstanding at the end of the accounting year. 銆銆浼佷笟璁℃彁鍧忓笎鍑嗗锛屽彲浜庡勾搴︾粓浜嗘牴鎹簲鏀跺笎娆俱佸簲鏀剁エ鎹瓑搴旀敹娆鹃」鎴栬呮斁娆剧殑骞存湯浣欓锛屾寜鐓т笉瓒呰繃3锛呯殑姣斾緥璁℃彁銆
銆銆Provision for bad debts shall be accounted for separately and stated in the balance sheet as a deduction from receivables or loans. Where the amount of provision to be provided at the accounting year end exceeds the amount of provision already made in the accounts, the difference shall be made up by making an additional provision in the accounts; where it is below the amount already provided for, the balance of the provision should be adjusted downward accordingly. 銆銆鍧忓笎鍑嗗搴斿綋鍗曠嫭鏍哥畻锛屽苟鍦ㄨ祫浜ц礋鍊鸿〃涓綔涓哄簲鏀舵椤规垨鑰呮斁娆鹃」鐩殑鍑忛」鍗曠嫭鍙嶆槧銆傚勾鏈簲褰撹鎻愮殑鍧忓笎鍑嗗鏁伴濡傛灉楂樹簬宸叉彁鍧忓笎鍑嗗鐨勫笎闈綑棰濓紝鍙互鎸夊叾宸琛ユ彁瓒抽锛涘鏋滀綆浜庡凡鎻愬潖甯愬噯澶囩殑甯愰潰浣欓锛屽簲褰撴寜鍏跺樊棰濈浉搴旇皟鍑忓潖甯愬噯澶囩殑甯愰潰浣欓銆
銆銆Enterprises with foreign investment shall charge losses arising from bad debts to general and administrative expenses. For enterprises which have made a provision for bad debts, any amount of bad debt to be written off shall be charged against the provision for bad debts. Any subsequent recoveries of bad debts written off shall be credited to the provision for bad debts or general and administrative expenses. 銆銆浼佷笟鐨勫潖甯愭崯澶憋紝搴斿綋璁″叆绠$悊璐圭敤銆傚浜庤鎻愬潖甯愬噯澶囩殑浼佷笟锛屽疄闄呭彂鐢熺殑鍧忓笎搴斿綋涓庡潖甯愬噯澶囧厛琛屽啿鎶点傚凡缁忕‘璁ょ殑鍧忓笎锛屼互鍚庡鏋滄敹鍥烇紝搴斿綋鐩稿簲璋冨鍧忓笎鍑嗗鎴栬呭啿鍑忕鐞嗚垂鐢ㄣ
銆銆The write-off of bad debts shall be dealt with in accordance with relevant regulations in the People''s Republic of China. 銆銆瀵逛簬鍧忓笎鐨勭‘璁わ紝鎸夌収鍥藉鏈夊叧瑙勫畾鍔炵悊銆
Article 23 Inventory shall be accounted for at historical cost. 绗簩鍗佷笁鏉 瀛樿揣搴斿綋鎸夌収瀹為檯鎴愭湰鐧昏鍏ュ笎銆
銆銆The historical cost of inventory purchased includes the purchase consideration, transportation, loading and unloading expenses, insurance, reasonable loss incurred in transit, preparatory expenses incurred before warehousing and taxes payable. For trading and service enterprises, the historical cost of commodities purchased includes purchase consideration and taxes payable. 銆銆璐叆鐨勫瓨璐э紝浠ヤ拱浠峰姞杩愯緭銆佽鍗搞佷繚闄╃瓑璐圭敤銆佽繍杈撻斾腑鐨勫悎鐞嗘崯鑰椼佸叆搴撳墠鐨勬寫閫夋暣鐞嗚垂鐢ㄥ拰搴旂即绾崇殑绋庨噾浣滀负瀹為檯鎴愭湰锛涘晢涓氬拰鏈嶅姟浼佷笟璐叆鐨勫晢鍝佷互涔颁环鍜屽簲缂寸撼鐨勭◣閲戜綔涓哄疄闄呮垚鏈
銆銆The historical cost of materials manufactured, produced or excavated by the enterprise itself shall be the actual costs incurred in the process of manufacturing, production and excavation of these materials. 銆銆鑷埗銆佽嚜浜ф垨鑰呰嚜琛屽紑閲囩殑瀛樿揣锛屼互鍒堕犮佺敓浜ф垨鑰呭紑閲囪繃绋嬩腑鐨勫悇椤瑰疄闄呮敮鍑轰綔涓哄疄闄呮垚鏈
銆銆The historical cost of inventory processed by third party subcontractors includes costs of raw materials or semi-finished goods actually used together with processing charges, transportation, loading and unloading expenses, insurance and taxes payable. For trading and service enterprises, the historical cost of commodities processed by third parties includes the cost of unprocessed materials, processing charges and taxes payable. 銆銆濮旀墭澶栧崟浣嶅姞宸ュ畬鎴愮殑瀛樿揣锛屼互瀹為檯鑰楃敤鐨勫師鏉愭枡鎴栬呭崐鎴愬搧鎴愭湰鍔犲伐銆佽繍杈撱佽鍗稿拰淇濋櫓绛夎垂鐢ㄤ互鍙婂簲缂寸撼鐨勭◣閲戜綔涓哄疄闄呮垚鏈紱鍟嗕笟鍜屾湇鍔′笟浼佷笟濮旀墭澶栧崟浣嶅姞宸ュ畬鎴愮殑鍟嗗搧锛屼互鍔犲伐鍓嶅晢鍝佺殑杩涜揣鍘熶环銆佸姞宸ヨ垂鐢ㄧ瓑鍜屽簲缂寸撼鐨勭◣閲戜綔涓哄疄闄呮垚鏈
銆銆The historical cost of inventory donated to the enterprise includes the price of the inventory determined based on the provisions set out in the second paragraph ofArticle 49 of the System together with transportation, loading and unloading expenses, insurance and taxes payable borne by the enterprise. 銆銆鎺ュ彈鎹愯禒鍙栧緱鐨勫瓨璐э紝浠ユ寜鐓ф湰鍒跺害绗洓鍗佷節鏉$浜屾鐨勮瀹氱‘瀹氱殑浠锋牸鍔犵敱浼佷笟璐熸媴鐨勮繍杈撱佽鍗搞佷繚闄╃瓑璐圭敤鍜屽簲缂寸撼鐨勭◣閲戜綔涓哄疄闄呮垚鏈
銆銆Inventory gains shall be accounted for at original historical cost or at the historical cost or at the historical cost of similar inventory. 銆銆鐩樼泩鐨勫瓨璐э紝鎸夌収鍘熷疄闄呮垚鏈垨鑰呭悓绫诲瓨璐х殑瀹為檯鎴愭湰鍏ュ笎銆
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锟斤拷锟斤拷锟斤拷锟剿达拷省锟斤拷锟斤拷锟斤拷郑锟斤拷锟斤拷锟介看全锟斤拷锟斤拷锟轿锟斤拷锟斤拷锟皆锟斤拷锟斤拷锟斤拷锟斤拷锟斤拷锟斤拷亩锟斤拷锟锟斤拷
 
 
 
1,577,998 14,432,559 6,506
3,759 567,978 2,406
5,668 49,362 23,598
2,676 4,305 37,574
10,115 1,918 183,759
10,110 652 73,759
1,016 3,521 24,474
14,601 760 4,528
8,342 5,923
 
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