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关于乡镇企业出口创汇的核算问题,新制度没有明确规定,各企业在实际工作中做法五花八门,特提出以下意见,供参考。1、收到外贸部门拨入外汇留成额度通知单时, 增(借):其他存款——美元额度增(贷):专用基金——留成外汇额度2、企业因购买平价原材料,需要美元额度时, 减(贷):其他存款——美元额度减(借):专用基金——留成外汇额度3、国家需要外汇有偿调剂时(调出一美元额度,企业可收入补偿人民币一元), 增(借):银行存款增(贷):专用基金——发展基金同时作: 减(贷):其他存款——美元额度减(借):专用基金——留成外汇额度4、企业收到创汇奖金的银行通知单时;
With regard to the calculation of the foreign exchange earned by the township and village enterprises, the new system does not clearly stipulate that the various companies have different practices in practical work. The following opinions are specifically proposed for reference. 1. When receiving the foreign exchange department’s call for foreign exchange retention limit, increase (borrow): other deposits - increase in the dollar amount (loan): special fund - retained foreign exchange quota 2, when the company needs to use the dollar amount due to purchasing cheap raw materials , Deduction (credit): Other deposits - US dollar deductions (borrowed): Dedicated funds - retained foreign exchange quotas 3, when the country needs foreign exchange payment adjustment (recall a dollar quota, the company can make up for a yuan compensation), increase (by ): Increase in bank deposits (loans): Dedicated funds - Development funds at the same time: Reductions (credits): Other deposits - US dollar deductions (debit): Dedicated funds - Retained foreign exchange quotas 4. Banks receiving bonuses from companies Notice;