1、职工股金的会计处理。合资企业吸收职工入股,属于增资行为,现行会计制度对此尚未作明确规定。但从会计处理的合理性来讲,可比照实收资本进行核算。2、接受捐赠资产的核算。接受捐赠的资产与原有的资产一样,具有一定的价值,同样参与企业的生产经营,因此,应比照同类资产进行会计处理,接受捐赠时,应借记有关资产科目,贷记“资本公积——赠与资产”科目。3、国库券的核算。合资企业购买国库券,相当于把一部分资本用作了长期投资,企业在购买时,应借记“长期投资——国库券”科目,贷记“银行存款”科目;兑现时,借记“银行存款”科目,贷记“营业外收入”(利息)科目,贷记“长期投资——国库券”(本金)科目。4、固定资产租金的核算。合资企业出租固定资产的租金收入,应区别不同情况,分别进行帐务处理。若是经常性的业务经营,就应在“其他业务利 1. The accounting treatment of employee stocks. The joint venture’s assimilation of employees’ shareholdings is a capital increase, and the current accounting system has not made any explicit provision on this. However, in terms of the reasonableness of accounting treatment, it can be calculated according to the paid-in capital. 2. Accounting for donated assets. The assets that receive the donation have the same value as the original assets. They also participate in the production and business operations of the company. Therefore, they should be accounted for by similar assets. When accepting donations, debit the related assets and credit capital reserve. - Gift of assets subjects. 3. Accounting of Treasury bills. The purchase of Treasury bonds by a joint venture is equivalent to the use of part of the capital as a long-term investment. When the company purchases, it should debit the “long-term investment - Treasury bonds” account and credit the “bank deposit” account; when deducting, debit the “bank deposit”. Subjects, credited to “non-operating income” (interest) subjects, credited to “long-term investment - Treasury bonds” (principal) subjects. 4. Accounting of fixed asset rents. Joint venture rental income from rental of fixed assets should be treated differently depending on the circumstances. If it is a regular business operation, it should be