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外贸企业在国内开展联营、合营投资业务,除国家另有明确规定者外,均应执行国营企业统一的财务规定,具体应执行财政部(86)财工字第105号、(88)财商字第511号、(90)财商字第30号、(90)财工字第318号等文件规定。由于这些规定是在执行中不断加以修改、完善的,文件比较散,不便查找。现综合整理如下,以供参考。一、关于投资的资金来源 (一) 按规定下列财产和资金可用于(作价)投资: 1.现有的周定资产;2.现有的物资;3.无形资产,如先进的技术成果、商标权、专利权、特许权、商誉、场地使用权、外汇使用权(即自有外汇额度)等;4.各项留成资金;5.股本借款;6.经批准的承包所得减亏增盈留用资金;7.其他按照国家规定能用于
Foreign trade enterprises shall carry out the unified financial provisions of state-owned enterprises in their domestic operations of joint ventures and joint ventures, except those explicitly stipulated by the State. Specifically, the Ministry of Finance (86) Cai Gong Zi No. 105, (88) Word No. 511, (90) Fortune Business word No. 30, (90) Fortune word No. 318 and other documents. As these provisions are constantly revised in the implementation, perfect, more scattered documents, inconvenient to find. Are summarized below, for reference. I. Sources of Funds for Investment (I) According to the regulations, the following assets and funds are available for (investment in) investment: 1. The current assets of Zhouding; 2. The existing materials and materials; 3. Intangible assets such as advanced technological achievements, Trademark rights, patent rights, franchises, goodwill, venue use rights, right to use foreign exchange (ie own foreign exchange quota), etc .; 4. All retained funds; 5. Equity borrowings; 6. Reduced contracting, Retained funds; 7. other in accordance with state regulations can be used