In Sichuan province, for example, there are 1, 171 registered U.S. companies, although there is no accounting for their size or whether they are joint ventures with Chinese firms.

以在四川省为例，有1171家注册的美国公司，但是没有对他们的规模以及他们是否是中外合资公司的统计。

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Due to lack of definite regulations in joint ventures and their accounting process, the existing codes and regulations give room for some companies to manipulate accounting profit and assets scope.

由于现行法规对合营及其会计处理尚缺乏明确的规定，给一些公司操纵会计利润及资产规模以可乘之机，影响了会计信息的可比性和真实性。

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Under the present accounting system, increased capital and shares by the foreign investors in joint ventures will result in the profit drainage for their Chinese partners.

自创商誉具有的不确定性、难以计量性等特点，在现行的会计核算体系规定下，合资企业中外商的增资扩股就会造成中方的利润流失。

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