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近年来,有些工业企业对留成外汇调剂收益的核算,采取了以下两种不恰当的帐务处理方法:(1)将此项收益列入“其他应付款”科目核算。采取这种方法的有两种情况:一是由于不懂国家对这类收益的使用规定,为了储积后备资金,而将此项收益长期滚存在“其他应付款”科目;二是有少数企业为了隐瞒此项收益,长期故意将其掩蔽在“其他应付款”科目。这种处理方法,不论动机如何,一旦查出,都属偷漏“两金”的违纪行为,除须照章补交“两金”外,还要按规定罚款。(2)将此项收益作为“营业外收入”处理。这种处理办法显然不符合会计制度的规定,还将增加不应有的税费负担。
In recent years, some industrial enterprises have adopted the following two improper accounting methods for the calculation of retained earnings of foreign exchange swaps: (1) The income is included in the “other payables” account. There are two situations for adopting this method: First, because they do not understand the state’s regulations on the use of such income, in order to accumulate reserve funds, the proceeds are rolled up in the “other payables” subject for a long time; second, there are a few companies The proceeds are concealed, and they are deliberately concealed in the “other payables” subject for a long time. This method of handling, irrespective of its motives, once discovered, is a violation of the “two golds” disciplinary action. In addition to paying the “two golds” in accordance with the regulations, it must impose fines as required. (2) The proceeds are treated as “non-operating income”. This approach obviously does not meet the requirements of the accounting system, and it will also increase the undue tax burden.