日前,有位同行将赴非洲某国承包工程项目,他问我,在国外如何选择记帐本位币,还说,别人告诉他,《对外经济合作企业会计制度》规定要以美元填列会计报表。对此,笔者重阅了有关资料,发现现行有关规定的确都没有明文规定境外企业记帐本位币的选择原则,笔者所在单位在境外承包工程项目时,采购设备及物资所需款项 A few days ago, a colleague would go to a country in Africa to contract engineering projects. He asked me how to choose the foreign currency bookkeeping abroad, and said that he was told by him that the “Accounting System for Foreign Economic Co-operative Enterprises” required that the accounting statements should be filled in U.S. dollars. In this regard, the author reviewed the relevant information and found that the current relevant regulations did not explicitly specify the principle of selection of overseas enterprises’ bookkeeping standard currency. When the writer’s unit contracted overseas projects, the equipment and materials needed for procurement were required.