中国是一个家电制造大国,相当一部分家电企业依靠出口生存。所以,这次人民币升值对依靠出口或者出口份额占总市场份额较大的家电企业来说,还是引发了阵痛。出口价格优势骤减人民币升值对家电企业的影响需要考虑三个主要方面:外汇存款和负债带来的汇兑损失或收益、出口利润下降、出口需求下降。应该说,中国家电企业基本无外币债务,可忽略不计。报表帐面披露的外币存款多为外汇保证金,结汇风险可控,而且所引起的汇兑损失是一次性的,只对当年业绩有影响。实际上,风险较大的汇兑损失来自应收帐款中的外币应收款。此外,人民币升值导致产品价格下降,而国内采购成 China is a large home appliance manufacturing country, a considerable part of household electrical appliance enterprises rely on export to survive. Therefore, the revaluation of RMB relies on exports or export share of the total market share of larger home appliance business, or triggered a pain. Export Price Advantage Suddenly, the impact of RMB appreciation on home appliance businesses needs to consider three major aspects: foreign exchange losses or gains brought by foreign exchange deposits and liabilities, declining export profits and declining export demand. It should be said that China’s home appliance business basically no foreign currency debt can be neglected. Foreign currency deposits disclosed on the accounts of the statements are mostly foreign currency deposits and the risk of foreign exchange settlement is controllable. The foreign exchange losses incurred are only one-off and only affect the current year’s performance. In fact, the more risky exchange losses result from the foreign currency receivables in the receivables. In addition, the appreciation of the renminbi led to the decline in product prices, while the domestic procurement into