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财政部(86)财工字第181号规定:“企业购买调剂外汇所需的人民币,应根据实际用途划分资金渠道:即属于购买生产用原料、材料、辅料、零配件等所需的人民币,应用流动资金支付。属于购买先进设备及其部件等所需人民币,应用专项资金或基建投资支付。即:固定资产原值(设备)=外汇(人民币×汇率)+调剂外汇,原材料成本=外汇(人民币×汇率)+调剂外汇。我们认为,企业购买调剂外汇所需的人民币,不应当连同购买设备或原材料所支付
The Ministry of Finance (86) Caifu Zi No. 181 stipulates: “As for the renminbi required for enterprises to purchase foreign exchange for adjustments, they shall divide the funding channels according to their actual use: that is, the renminbi required for the purchase of raw materials, materials, auxiliary materials and spare parts for production purposes. Application of liquidity payment, which is required for the purchase of advanced equipment and its components, etc., shall be paid by applying special funds or infrastructure investment, ie: original value of fixed assets (equipment) = foreign exchange (RMB × exchange rate) + foreign exchange adjustment, raw material cost = foreign exchange ( (RMB × exchange rate) + swap foreign exchange. We believe that the RMB required for companies to purchase swap foreign exchange should not be paid together with the purchase of equipment or raw materials.