从１９９８年１月１日起，事业单位实行新的会计制度，在会计科目设置及会计平衡公式上都做了很大的调整。笔者拟就有外币业务的事业单位在外币汇兑时产生汇兑损益的核算谈一点看法。原事业单位会计制度规定外币汇兑损益记在往来帐上进行核算，到年底时，一并记入有关科目... From January 1, 1998 onwards, the new accounting system of public institutions has made great adjustments in the setting of accounting subjects and the formula of accounting balance. I would like to have a foreign currency business units in foreign currency exchange gains and losses accounting to talk about a point of view. The original accounting system stipulates that foreign exchange gains and losses in the current account bookkeeping, by the end of the year, together with the relevant subjects ...