关于合伙企业的会计处理Talk about some things in accounting for partnership
关于合伙企业的会计处理Talk about some things in accounting for partnership
abstract
establish a branch to operate the business is one of the running mode of the business .The aim to establish a branch is to earn more money . Nowadays , a number of multinational company is first to set up a branch in other country and then move their head office to .Because set up a branch is more easy than a subsidiary . And branch can run easy than a subsidiary .
Branch can run in two ways , one is head office keep the branch . At this way , head office can sell the goods to the branch at three price , selling price and cost plus a handing charge and cost price . The other way is that branch consider as an separate entity , but you can also sell the goods to the branch at cost plus a handing charge price and cost price and sell price. No matter which way you chose , branch is still a part of the head office , not a fictitious person , it can’t take legal responsibility itself .
Key words : selling price cost plus a handing charge price cost price
随着改革开放的不断深化，我国的各种企业形式也日益增多。合伙企业作为其中一种重要的企业形式存在并且其重要性也日益突出，但是长久以来由于我国对合伙企业的法律法规的相关规定不尽完善，因此引出了一系列的问题。新的合伙企业法的颁布与实施与原来的法规和会计处理方法作了一定的修改，以更好的促进合伙企业这一群体的发展。本课题的研究将结合国外几个主要的经济强国的合伙企业会计方法进行分析对比。从而为我国合伙企业会计进一步改进提供建议。同时对中国会计的发展具有一定的积极意义。
主要研究以下四部分内容：
First, Partnership enterprises related definition;
1. Sole proprietorships enterprise's definition
2. Corporations definition
3. International major country to Partnership enterprise's definition
4. Chinese Partnership enterprise's definition
Second, International partners on the basic situation of enterprises and accounting
to compare
1. International partners on the basic features of Enterprise Accounting
2. United States, the United Kingdom partnership accounting method
3. Comparison major countries in dealing with the different accounting partnership (for example: the addition of partners, left and Death)
Third, Analysis of the current accounting guidelines partnership accounting;
Fourth, International partners how to absorb into our Enterprise Accounting Standards.
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