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为了加强国营建设单位使用国外借款会计核算工作,财政部印发了《国营建设单位使用国外借款有关会计核算的规定》(以下简称《规定》)。为了便于建设单位财会人员了解外币业务的会计核算,现将《规定》简介如下: 一、《规定》的适用范围及修改补充权限《规定》是根据有关财务管理办法,在现行《国营建设单位会计制度》的基础上,对使用国外借款的建设单位会计核算作补充规定。其适用范围是①国营建设单位;②使用国外借款。两条缺一不可。其修改补充权限
In order to strengthen the use of foreign loan accounting by state construction units, the Ministry of Finance has issued the “Provisions on the Use of Foreign Loans by State-owned Construction Units in Accounting (hereinafter referred to as the” Regulations “). In order to facilitate the construction unit accounting personnel to understand the accounting of foreign currency business, the ”regulations“ are summarized as follows: First, the scope of the ”Regulations“ and modify the supplementary rights ”Regulations“ is based on the relevant financial management measures in the current ”state-owned construction unit accounting System "on the basis of the use of foreign borrowing construction unit accounting for additional provisions. Its scope of application is ① state-owned construction units; ② the use of foreign loans. Two are indispensable. It modifies the supplemental permissions