英语 合资公司内部会计制度.docVIP

09会计一班小组成员：葛蒋羚 鲁英 刘喜爱 李楚白 俞晓婧 主题：合资公司内部会计制度 小组成员分工： 收集资料：葛蒋羚 鲁英 刘喜爱 李楚白 俞晓婧 演讲：葛蒋羚 鲁英合资公司joint ventureDefinition A contractual(合同性的) agreement joining together two or more parties for the purpose of executing（执行） a particular business undertaking（承揽，担任）. All parties agree to share in the profits and losses of the enterprise. 中华人民共和国中外合资经营企业会计制度Promulgated by the Ministry of Finance of thePeoples Republic of China） The accounting office and accounting staff of a joint venture shallfulfill their duties and responsibilities with due care, make accuratecalculation, reflect faithfully the actual conditions, and supervise(监督 管理)strictly over all economic transactions, protect the legitimate(合法的) rightsand interests of all the participants（参加者） of the joint venture. 一.会计核算的一般原则The accounting work of a joint venture must comply with the laws andregulations of the Peoples Republic of China. 合营企业的会计核算工作必须遵守中华人民共和国法律、法规的有关规定。The fiscal year of a joint venture shall run from January 1 to December 31 under the Gregorian calendar. 合营企业的会计年度自公历每年1月1日起至12月31日止。 A joint venture shall adopt the debit and credit double entrybookkeeping. 合营企业采用借贷复式记帐法合营企业的会计凭证、会计帐簿、会计报表等各种会计记录，都必须根据实际发生的经济业务进行登记，做到手续齐备、内容完整、准确及时。The accounting documents, accounting books, accounting statements andthe other accounting records of a joint venture shall be preparedaccurately and promptly according to the transactions actually takenplace, with all required routines （惯例）done and contents complete. 5 All the accounting documents, accounting books and accountingstatements prepared by a joint venture must be written in Chinese. Aforeign language mutually agreed by the participants of the joint venturemay be used concurrently. 合营企业的一切自制凭证、帐簿、报表，都必须用中文书写，也可以同时用合营各方商定的一种外文书写。In principle, a joint venture shall adopt Renminbi as its bookkeepingbase currency. However, a foreign currency may be used as the bookkeeping合营企业原则上采用人民币为记帐本位币。经过合营各方商定，也可采用某一种外国货币作为记帐本位币。货币资金及往来款项的核算 A joint venture shall ope