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1、财政部有关印发外商投资企业执行企业会计制度有关问题旳规定旳告知 November 29,2023 In order to further standardize the accounting practices of enterprises with foreign investment and to unify the accounting standards for enterprises, this Ministry has enacted the Provisions on the Relevant Issues Concerning the Implementation of the
2、 Accounting Regulations for Enterprises by Enterprises with Foreign Investment, please assign the Provisions to your affiliated enterprises with foreign investment for implementation accordingly. If there is any problem in the implementation of the Accounting Regulations for Enterprises, please info
3、rm this Ministry by letter without delay. (来源：英语麦当劳英语杂志 ) Attachment: Provisions on the Relevant Issues Concerning the Implementation of the Accounting Regulations for Enterprises by Enterprises with Foreign Investment From January 1, 2023, enterprises with foreign investment shall implement the Acc
4、ounting Regulations for Enterprises (CaiKuai 2023 No.25) promulgated by the Ministry of Finance on December 29, 2023. The Accounting Regulations of the Peoples Republic of China for Enterprises with Foreign Investment (CaiKuaiZi 92 No.33) promulgated by the Ministry of Finance on June 24, 1992 and t
5、he relevant provisions on accounting classifications and accounting statements (hereinafter referred to as accounting regulations for enterprises with foreign investment) shall be nullified simultaneously. The relevant issues concerning the implementation of the Accounting Rules for Enterprises by e
6、nterprises with foreign investment are hereby specified as follows: (来源：EnglishCN英语问答中心e问e答) 1. Where the accounting policies adopted by enterprises with foreign investment are changed as a result of the implementation of the Accounting Rules for Enterprises, except the following changes that are re
7、quired to be dealt with based on the method of retroactive adjustment, the method of afterward application shall be adopted for the other changes: 1) Disposition of the provision for price falling of short-term investments and the provision for depreciation of long-term investments, fixed assets, pr
8、ojects under construction and loans by mandate that are set up according to the Accounting Rules for Enterprises. The method of retroactive adjustment shall be applied for the difference between the provision for bad debts of accounts receivable as well as the provision for price falling of inventor
9、ies set up according to the Accounting Rules for Enterprises and that set up according to the former regulations. 2) The investments that were made before the day on which the Accounting Rules for Enterprises took effect but were still held on that day shall be dealt with according to the provisions
10、 of the Accounting Rules for Enterprises from the day on which the Accounting Rules for Enterprises took effect, namely the investments and the investment incomes that had been recognized according to the accounting regulations for enterprises with foreign investment shall not be adjusted retroactiv
11、ely; and the recognition of investment incomes and the adjustment of investment book value thereafter shall be dealt with according to the provisions of the Accounting Rules for Enterprises. 3) In the implementation of the Accounting Rules for Enterprises by an enterprise with foreign investment, if
12、 the balance of the starting expenses not yet amortized and of the exchange losses during the preparation period is relatively large, and significant impact will be caused to the enterprises profits if the balance is directly transferred to the current profits and losses, the method of retroactive a
13、djustment may be applied. If the balance of the starting expenses not yet amortized and of the exchange losses during the preparation period is relatively small and no significant impact will be caused to the enterprises profits with the balance directly transferred to the current profits and losses
14、, the balance may be directly transferred to the current profits and losses. (来源：英语资料下载 ) 2. In the implementation of the Accounting Regulations for Enterprises by an enterprise with foreign investment, the other relevant issues shall be dealt with according to the following provisions: 1) Balance o
15、f the category of marketable securities shall be transferred to the category of short-term investments. (来源：英语麦当劳英语快餐EnglishCN ) 2) Balance of the category of prepaid payments and balance of the category of payments received in advance shall be separately transferred to the category of prepaid accou
16、nts and the category of accounts received in advance. 3) Balance of the category of provision for losses from sale of inventory shall be transferred to the category of provision for price falling of inventory. 4) Credit balance of the exchange losses during the preparation period shall be dealt with according to the different circumstances: those retained to be disposed of until liquidation shall be tran
