关于印发《对外经济合作企业会计制度》的通知
财政部
关于印发《对外经济合作企业会计制度》的通知
1993年1月15日，财政部
国务院各有关主管部门，各省、自治区、直辖市、计划单列
市财政厅（局）：
为了适应对外经济事业发展的需要，加强对外经济合作企业的经济核算，根据《企业会计准则》的要求，进一步提高会计核算的规范化和会计信息资料的可比性，提高会计工作水平，改善企业经营管理，我们在调查研究的基础上，对现行《对外承包企业会计制度》、《对外承包企业示范会计科目和会计报表》进行了修改，制定了《对外经济合作企业会计制度》，现随文附发，请转知所属对外经济合作企业从1993年7月1日起正式实施。在执行中有什么问题，请随时函告我部。我部1988年制定印发的《对外承包企业会计制度》、《对外承包企业示范会计科目和会计报表》同时废止。
附件：如文
目 录
一、总说明
二、会计科目
（一）会计科目表
（二）会计科目使用说明
三、会计报表
（一）会计报表种类和格式
（二）会计报表编制说明
附录：主要会计事项分录举例
一、总 说 明
一、为了适应对外经济合作事业发展的需要，规范企业的会计核算，根据《企业会计准则》，特制定本制度。
二、本制度适用于设在中华人民共和国境内所有从事对外经济合作业务的企业。包括：
1．经国家批准并向工商行政管理机关注册登记、领取营业执照，从事对外经济合作业务的企业，包括国务院有关主管部门和各省、自治区、直辖市所属公司（总公司及其分公司），以及以总公司（或总包单位）名义承揽业务、签订合同、办理价款结算，对内自筹资金、独立核算、自
负盈亏，执行国家规定的对外经济合作企业财务制度，并向总公司（或总包单位）交纳管理费的国内分公司（分包单位）（以下简称国内公司）。
2．各国内公司驻外机构，如分公司、经理部、办事处、代表处及项目组等（以下简称境外分公司）。
3．国内公司和境外分公司（以下简称企业）所属从事制造业、商品流通业、饮食服务业、技术咨询业等多种经营业务的独立核算单位。
三、本制度同时适用于国内其他行业在境外从事对外工程承包、劳务合作、技术服务、房地产开发等对外经济合作业务的企业。
四、企业应按本制度的规定，设置和使用会计科目，编制会计报表。在不影响会计核算要求和会计报表指标汇总，以及对外提供统一的会计报表格式的前提下，可以根据实际情况自行增设、减少或合并某些会计科目。
企业向外报送的会计报表的具体格式和编制说明，由本制度规定；企业内部管理需要的报表由企业自行规定。
五、企业境外分公司原则上应按当地政府有关税法的规定，设置会计科目和会计报表项目，办理纳税申报手续，并按本制度规定的会计报表格式、指标项目向国内公司报送会计报表；所在地区当地政府没有法规制度规定的，应按本制度的规定进行会计核算和编制会计报表，并向国内公
司报送会计报表。
六、本制度所规定的会计科目分为资产、负债、所有者权益、成本费用和损益五大类，并根据会计科目的分类，统一规定会计科目的编号，以便于企业编制会计凭证，登记帐簿，查阅帐目，实行会计电算化。各企业不要随意改变或打乱重编。编号方法是：总帐科目为三位数字，一级明
细科目为二位数字，连同总帐科目共为五位数字编号，二级明细科目以下的编号依此类推。在某些会计科目之间留有适当空号，供企业增设会计科目之用。
企业在填制会计凭证、登记帐簿时，应填列会计科目的名称，或者同时填列会计科目的名称和编号，不应只填科目编号，不填科目名称。
七、企业会计报表的金额以“元”为单位，“元”以下填至“分”。国内公司一律用人民币填列；境外分公司以美元填列。
八、国内公司对境外分公司上报的会计报表应先按美元进行汇编，然后将汇总的美元数按规定的折合率折成人民币，与国内分公司上报的和总公司本身的会计报表进行汇编。在汇编时，应将拨付所属资金和相互间的往来款项，与所属单位报表中的有关项目相互冲销。
九、企业向外报送的会计报表应依次编定页数，加具封面，装订成册，加盖公章。封面上应注明：企业的名称、地址、开业年份、报表所属年度或月份、规定报送日期、实际送出日期等内容，并由企业负责人、总会计师（或代行总会计师职权的人员）和会计主管人员签名或盖章。
十、企业会计报表应按月或按年报送主管财税机关。
对其他单位有投资的企业，其投资如占被投资企业资本总数半数以上，或实质上拥有控制权的，应当编制合并会计报表。不宜合并的，可不予合并，但应当将其会计报表随同企业的会计报表一并报送。
十一、企业会计报表的报出时间：月份会计报表应于月份终了后10天内报出；年度会计报表应于年度终了后四个月内报出。
境外分公司、分包单位及国内分公司的会计报表报送时间，由国内总公司在上述期限内自行规定。
十二、本制度由中华人民共和国财政部负责解释，需要变更时，由财政部修订。
十三、本制度自1993年7月1日起执行。
二、会计科目
中华人民共和国出口货物原产地规则(附英文)(已废止)
对外贸易经济合作部
中华人民共和国出口货物原产地规则(附英文)
1992年5月1日，对外经济贸易部
第一条 为了加强对出口货物原产地工作的管理，促进对外经济贸易的发展，制定本规则。
第二条 中华人民共和国出口货物原产地证明书（以下简称原产地证）是证明有关出口货物原产地为中华人民共和国的证明文件。＃13第三条 国家对外经济贸易主管部门对全国出口货物原产地工作实施统一监督管理。
省、自治区、直辖市人民政府对外经济贸易主管部门负责协调本行政区域内的出口货物原产地工作。
第四条 国家进出口商品检验部门设在地方的进出口商品检验机构、中国国际贸易促进委员会及其分会以及国家对外经济贸易主管部门指定的其他机构，按照国家对外经济贸易主管部门的规定签发原产地证。
第五条 在中华人民共和国境内依法设立，享有对外贸易经营权的企业，从事“来料加工”、“来样加工”、“来件装配”和“补偿贸易”业务的企业，外商投资企业，可以根据需要向本规则第四条规定的签发机构申请领取原产地证。
第六条 符合下列标准之一的出口货物，其原产地为中华人民共和国：
（一）全部在中华人民共和国境内生产或者制造的产品，包括：
1、从中华人民共和国领土和大陆架提取的矿产品；
2、在中华人民共和国境内收获或者采集的植物及其产品；
3、在中华人民共和国境内繁殖和饲养的动物及其产品；
4、在中华人民共和国境内狩猎或者捕捞获得的产品；
5、由中华人民共和国船只或者其他工具从海洋获得的海产品和其他产品及其加工制成的产品；
6、在中华人民共和国境内制造、加工过程中回收的废物和废料及在中华人民共和国境内收集的其他废旧物品；
7、在中华人民共和国境内完全用上述产品以及其他非进口原料加工制成的产品。
（二）部分或者全部使用进口原料、零部件，在中华人民共和国境内进行主要的及最后的制造、加工工序，使其外形、性质、形态或者用途产生实质性改变的产品。制造、加工工序清单，按照以制造、加工工序为主，辅以构成比例的原则，由国家对外经济贸易主管部门商国务院有关部门制定、调整。
第七条 申请领取原产地证的出口货物，应当符合原产地标准；不符合原产地标准的，签发机构应当拒绝签发原产地证。
第八条 申请领取和签发原产地证的程序由国家对外经济贸易主管部门规定。
第九条 企业违反本规则，有下列行为之一的，国家对外经济贸易主管部门或者国家对外经济贸易主管部门根据省、自治区、直辖市人民政府对外经济贸易主管部门的建议，可以区别情况通报批评、暂停直至取消其申请领取原产地证的资格：
（一）提供虚假材料，骗取原产地证的；
（二）伪造、变造原产地证的；
（三）非法转让原产地证的。
对有前款所列行为的企业的主管人员和直接责任人员，给予行政处分；情节严重，构成犯罪的，依法追究刑事责任。
第十条 签发机构违反规定签发或者拒绝签发原产地证的，国家对外经济贸易主管部门或者国家对外经济贸易主管部门根据省、自治区、直辖市人民政府对外经济贸易主管部门的建议，可以区别情况通报批评或者暂停其原产地证签发权。
签发机构工作人员徇私舞弊、滥用职权或者玩忽职守的，给予行政处分；情节严重，构成犯罪的，依法追究刑事责任。
第十一条 普惠制原产地证依照普惠制给惠国原产地规则办理。
中华人民共和国政府与外国政府签订的双边协议对原产地证的签发有特别规定的，依照协议的规定办理。
第十二条 国家对外经济贸易主管部门根据本规则制定实施办法。
第十三条 本规则由国家对外经济贸易主管部门负责解释。
第十四条 本规则自1992年5月1日起施行。
Rules of the People's Republic of China on the Origin of ExportGoods
(Promulgated on March 8, 1992)
Whole Doc.
Article 1
The Rules are formulated in order to strengthen the management of the
origin of export goods and promote the development of foreign economy and
trade.
Article 2
The certificate of origin for export goods (hereinafter referred to
as certificate of origin) of the People's Republic of China is a document
to certify that the relevant export goods are made or produced in the
People's Republic of China.
Article 3
The State Department in charge of foreign economic relations and
trade exercises the unified supervision and management of the origin of
export goods in the whole country.
The foreign economy and trade departments of the people's governments
of provinces, autonomous regions and cities under the direct
administration of the Central Government are responsible for coordinating
the work concerning the origin of export goods in their own administrative
regions.
Article 4
The State Administration for import and export commodities inspection
and its branches in various localities, the China Council for the
Promotion of International Trade and its branches and other organizations
authorized by the State Department in charge of foreign economic relations
and trade are responsible for signing and issuing certificates of origin
according to the regulations formulated by the State Department in charge
of foreign economic relations and trade.
Article 5
Enterprises established according to law within the territory of the
People's Republic of China and enjoying the rights to conduct foreign
trade, enterprises engaging in processing with supplied materials or
samples, and assembling with supplied parts or in compensation trade, and
foreign-funded enterprises may apply for certificates of origin with the
organizations authorized to sign and issue certificates of origin as
specified in Article 4.
Article 6
The origin of export goods is in the People's Republic of China if
the export goods meet one of the following criteria:
(1) Products made or manufactured fully in the People's Republic of
China, including:
1) mineral products extracted from the territory and the continental
shelves of the People's Republic of China;
2) plants and their products harvested or collected within the
territory of the People's Republic of China;
3) animals and their products multiplied or bred within the territory
of the People's Republic of China;
4) products obtained from hunting or fishing within the territory of
the People's Republic of China;
5) the aquatic and other products or their processed products
obtained from the sea by ships or other means of the People's Republic of
China;
6) wastes and waste materials recycled in the course of production
and processing within the territory of the People's Republic of China and
other discarded and waste materials collected within the territory of the
People's Republic of China;
7) products made or processed fully from the above-mentioned products
and other non-import raw materials within the territory of the People's
Republic of China.
(2) Products containing imported materials or spare parts finished or
processed mainly within the territory of the People's Republic of China,
thus making substantial alterations in the appearance, nature, state or
purposes of the imported materials or spare parts. The list of procedures
of manufacture and process shall be formulated and adjusted by the State
Department in charge of foreign economic relations and trade in
consultation with departments concerned of the State Council according to
the principle of taking the manufacturing and processing procedured as the
main body supplemented by the proportion of composition.
Article 7
The export goods for which the certificates of origin are applied and
issued should meet the criteria of the place of origin. Certificate
issuing organ shall refuse to sign and issue certificates of origin to
goods that not meet the required criteria.
Article 8
The procedures for applying for the issuing certificates of origin
shall be worked out by the State Department in charge of foreign economic
relations and trade.
Article 9
The State Department in charge of foreign economic relations and
trade shall, in accordance with the proposals submitted by the departments
in charge of foreign economic relations and trade of the people's
governments of various provinces, autonomous regions and cities under the
direct administration of the Central Government, make out punishments,
including circulated criticism, suspending or even revoking the
certificates of origin to enterprises, which commit one of the following
actions in violation of the provisions of the Rules:
(1) provide fake materials to obtain certificates of origin by
cheating;
(2) forge or alter the certificates of origin; and
(3) illegally assign the certificates of origin.
The person or persons in charge of the enterprise and those directly
responsib le for the afore-said actions shall be given administrative
punishments and if the cases are serious enough to form a crime, the
criminal responsibility shall be affixed.
Article 10
If the certificate signing and issuing organizations sign and issue
or refuse to issue certificates of origin in violation of the provisions
of the Rules, the State Department in charge of foreign economic relations
and trade shall, on its own or according to the proposals of the
departments in charge of foreign economy and trade of the people's
governments of various provinces, autonomous regions and cities under the
direct administration of the Central Government, give them criticism or
suspend their rights to sign and issue certificates of origin.
Personnel of certificate signing and issuing organizations who try to
seek personal gains by resorting to cheating or abusing their power or
committing dereliction of duty shall be given administrative punishments
and if the cases are serious enough to form a crime, the criminal
responsibilities shall be affixed.
Article 11
The issuing of certificate of origin under the generalized
preferential system shall be handled according to the rules of origin of
the countries giving preferential treatment.
If there are special provisions on the issuing of the certificates of
origin in the bilateral agreements signed by the government of the
People's Republic of China with foreign governments, the provisions of the
agreements shall be followed.
Article 12
The State Department in charge of foreign economic relations and
trade shall formulate measures for implementation according to the
provisions of the Rules.
Article 13
The right of interpretation of the Rules rests with the State
Department in charge of foreign economic relations and trade.
Article 14
The Rules shall come into effect from May 1, 1992.
