合营各方投资时,现金投资一般较少,大部分是实物投资和无形资产投资。而这类投资往往会出现以次充好,以旧充新(原材料、机器设备等),以落后的经济技术资料代替先进经济技术资料(专有技术等)等情况。而且还涉及到价值确定问题,对于这些,应由注册会计师作为第三者站在公正立场加以验资仲裁。合营各方的出资方式是多种多样的。应根据不同内容进行投资验证。一、现金投资的验证。合营各方以现金出资的,应以现金存入开户银行的金额和日期,作为投入资本成立的依据。如以人民币为记帐本位币,外方合营者以外汇缴付的现金出资,不论合同规定的 When the parties to a joint venture invest, cash investment is generally less, and most of them are investment in kind and intangible assets. And such investments often appear to be shoddy, old and new (raw materials, machinery and equipment, etc.), and backward economic and technical information in place of advanced economic and technical data (proprietary technology, etc.). Moreover, it also involves the issue of value determination. For these, a certified public accountant should be used as a third party to stand in an impartial position for verification and arbitration. The funding methods of the parties to the joint venture are various. Investment verification should be based on different content. First, the verification of cash investment. If the parties to a joint venture use cash, they should use cash to deposit the amount and date of the bank they have opened, as the basis for the establishment of the invested capital. If Renminbi is the standard currency for the bookkeeping, the foreign party’s joint venture will use cash paid in foreign exchange, regardless of the contractual requirements.