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财政部最近发布了《外商投资企业会计制度》和《外商投资工业企业会计科目和会计报表》(以下统称外商投资企业会计制度,简称制度).现将制度中的有关问题作如下解答.1.问:什么是外币?什么是外币业务?什么是外币帐户?什么是非外币帐户?答:制度中所称外币是指记帐本位币以外的货币.以某种非人民币货币作为记帐本位币的企业,其人民币也视同外币.同样,外币业务是指以记帐本位币以外的货币进行的款项收付、往来结算及计价等业务.如外币现金、银行存款等的增加和减少,外币债权、债务的增加和减少等均为外币业务.
The Ministry of Finance recently released the Accounting System for Foreign-invested Enterprises and the Accounting Regulations and Financial Statements for Foreign-funded Industrial Enterprises (hereinafter referred to as the “System of Accounting for Foreign-Funded Enterprises” for short.) The relevant questions in the system are now answered as follows. Q: What is a foreign currency? What is a foreign currency business? What is a foreign currency account? What is a non-foreign currency account? A: In the system, a foreign currency refers to a currency other than the functional currency. Similarly, the foreign currency business refers to the payment and receipt, settlement of accounts, pricing and other services in a currency other than the functional currency, such as the increase and decrease of foreign currency cash, bank deposits, etc., the foreign currency Debt, debt increase and decrease are foreign currency business.