论文部分内容阅读
由于深圳市处于毗邻香港的特殊地位,在经批准的一些单位允许人民币、外汇兑换券(以下简称外汇券)、港币等多种货币自由流通,因而外汇汇率的正确核算是正确核算企业利润的基础。国家外汇管理局规定:外汇券与人民币的比值1∶1。外汇券可以自由兑换为外币,人民币不能自由兑换为外币,而外汇券和人民币的实际购买力是不等值的,外汇券的价值比人民币高,几个月来一直保持在1∶1.30至1∶1.40之间。1.30至1.40减1,剩下的0.30至0.40,就是外汇指标的实际价值。在深圳特区实际上有两种不同的记帐汇率:一是法定汇率,大多数
Since Shenzhen is in a special position adjacent to Hong Kong, some approved units allow free circulation of RMB, foreign exchange certificates (hereinafter referred to as foreign exchange vouchers), Hong Kong dollar and other currencies, so correct accounting of foreign exchange rates is the basis for correct accounting of corporate profits. . According to the State Administration of Foreign Exchange, the ratio of foreign exchange vouchers to renminbi is 1:1. Foreign exchange certificates can be freely converted into foreign currencies, and the RMB cannot be freely converted into foreign currencies. The actual purchasing power of foreign exchange certificates and RMB is not equivalent. The value of foreign exchange certificates is higher than RMB and has remained at 1:1.30 to 1:1 for several months. Between 1.40. 1.30 to 1.40 minus 1. The remaining 0.30 to 0.40 is the actual value of the foreign exchange indicator. There are actually two different billing exchange rates in the Shenzhen Special Economic Zone: First, the legal exchange rate, most