合营企业用什么核算

合营企业在进行会计核算时，通常采用的方法是权责发生制和历史成本法。

一、权责发生制

权责发生制是一种会计确认方法，它以权利或责任是否发生的时间为标准，来确定收入和费用的归属期。具体来说，就是将应计的收入和费用分别归入其归属期，而不是以现金收付的实际时间为标准。在合营企业中，由于各方股东都是按照合同约定的出资额和持股比例出资的，因此采用权责发生制能够更好地反映企业的经营成果和财务状况。

二、历史成本法

历史成本法是一种会计计量方法，它以资产或负债的取得或发生时的实际成本为依据，对其进行计量和记录。在合营企业中，由于各方的出资额和持股比例都是确定的，因此采用历史成本法能够更好地反映企业的资产和负债状况。同时，由于合营企业的经营风险相对较小，采用历史成本法也能够更好地保证会计信息的可靠性和准确性。

In summary, the joint venture uses the accrual basis and historical cost method for accounting. The accrual basis determines the ownership of revenue and expenses based on the time when the rights or responsibilities occur, instead of the actual time of cash payment. In the joint venture, as shareholders invest according to the contractually agreed contribution and ownership ratios, the accrual basis can better reflect the operating results and financial position of the enterprise. The historical cost method measures and records assets or liabilities based on their actual costs at the time of acquisition or occurrence. In the joint venture, as the contribution and ownership ratios are determined, the historical cost method can better reflect the assets and liabilities of the enterprise. At the same time, as the operating risks of joint ventures are relatively small, the historical cost method can better ensure the reliability and accuracy of accounting information.