国际商务谈判（英文）Chapter 10 International Investment Negotiations.pptVIP

The accounting rules enunciated in these laws require that joint ventures formulate an accounting system in accordance with Chinese regulations and the circumstances of the joint venture. Once formulated, the accounting system adopted by the joint venture must be reported, for the record, to the finance department of the joint venture′s unitin charge and the tax bureau in the locality where the joint venture is located. In general, the debit and credit method of keeping accounts must be used in a joint venture. Moreover, all of the vouchers, account books, and statements prepared by the