浅议外内资企业会计核算及其制度与特点

外商投资企业涉及的业务有大量进、出口贸易,涉外投资与融资等,因此,外商投资企业的会计核算除了应遵循内资企业的核算原则和核算方法以外,还具有自身的特点。本文就外商投资企业和内资企业会计核算制度及其特点进行探讨研究。

The foreign-invested enterprises involved in the business of a large number of import and export trade,foreign investment and finance,therefore,foreign-invested enterprises accounting in addition to domestic enterprises should follow the accounting principles and accounting methods,it also has its own characteristics.In this paper,foreign-invested enterprises and domestic enterprises accounting system and the characteristics of the studies.