关于境外施工企业外账编制的一些思考

主要针对境外施工企业编制问题进行探讨，在说明境外施工企业单独编制外账的必要性和其存在的客观依据的基础上，对内、外账的关系及其编制的目标和原则，外账体系的规划、设计及不同情况下的编制方法进行了论述，指出编制外账时在货币资金的处理、盈亏水平的把握、相关税费的缴纳等方面需要注意的问题以及解决的具体办法。最后就外账的会计基础工作规范化和标准化等问题进行了探讨并提出相应的建议。

Thoughts on Doing Books for External Use of the Overseas Engineering Construction Enterprise

This paper probes into ways of doing books for external use by the overseas contractors. On the basis of expoun-cling the necessity and objective grounds for working out separate books for external use by the overseas contractor, it further discusses the relationship between the internal books and the external books, objectives and principles guiding such book doing, the layout, design and methodologies corresponding to various situations for the external accounts system. The article points out some noteworthy problems and specific solutions in the areas of monetary capital handling, breakeven balancing, payment of taxes and dues when doing books for external use. In the end of the paper, the writer explores such issues as normalization and standardization of accounting fundamentals for books oriented towards the externals and puts forth relevant suggestions. This article attempts to bring up and clarify some concepts and methodologies for working out books oriented to the outside so to increase "retm'ns on doing books for external use", decrease "risks of doing books for external use" and provide some valuable references for the overseas contractors in their engagement in external books.