由于中外合资经营企业的会计制度规定,汇兑损益包括在管理费用内,以致造成一些企业的管理费用奇多或奇少,甚至出现红字。我认为,在前几年人民币与外币比率稳定。没有或基本没有市场调剂外汇时,把汇兑损益列入管理费用是可行的。但近年来汇率变动较大,又开放了金融市场,外汇调剂频繁,发生的汇兑损益金额多而大,必然形成管理费用科目反映不合理。国外对企业外币的兑换,政府和国家银行并不明文控制,企业可通过金融交易所随时兑换主观认为可保值的其他外币,确保企业币值不受损失。基 Due to the accounting system requirements of Chinese-foreign equity joint ventures, exchange gains and losses are included in the administrative expenses, resulting in the management costs of some companies being odd or odd, or even appearing in red letters. I think that the ratio of RMB to foreign currency has stabilized in the past few years. When there is no or substantially no market adjustment of foreign exchange, it is feasible to include exchange gains and losses in management fees. However, in recent years, the exchange rate has fluctuate greatly, and the financial market has been opened up. Foreign exchange adjustments have been frequent, and the amount of foreign exchange gains and losses that occur has been large and large, and it is inevitable that there will be unreasonable formation of management expense accounts. Foreign exchange of foreign currency in the enterprise, the government and the National Bank is not explicitly controlled, the company can exchange any other foreign currency that the subjective thinks can be kept at any time through the financial exchange to ensure that the value of the company is not lost. base