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国家外汇管理局为了有效的提高外汇资金的使用效益,搞活外汇流通,适应外贸体制改革需要,去年以银发(1988)49号文下发《关于外汇调济的规定》。《规定》中决定开设外汇调济中心市场,允许外汇在中心市场内调济。这一决定的实施,为外贸企业在承包经营过程中进行运筹补亏创造了有利条件。同时,对如何进行外汇调济帐务核算,就成为当前外贸企业财会核算的一个新
In order to effectively improve the efficiency of the use of foreign exchange funds, invigorate the circulation of foreign exchange and adapt to the needs of the reform of the foreign trade system, the SAFE issued the Regulation on Foreign Exchange Adjustment with Yinfa (1988) Document No. 49 last year. The “Provisions” decided to open the market for foreign exchange adjustment centers and allow foreign exchange to make economic adjustments in the central market. The implementation of this decision has created favorable conditions for foreign trade enterprises to make up for deficiencies in operations through contracting operations. At the same time, it becomes a new accounting measure for foreign trade enterprises on how to conduct accounting of foreign exchange adjustment business