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财政部于1988年4月7日就贯彻《中外合资经营企业外币业务会计处理的补充规定》中几个问题作出解答: 一、采用《补充规定》第一条规定的方法对有关外币业务进行会计处理的企业,如在年末按《补充规定》第二条的规定将外币银行存款、外币债权债务的年末余额按年末汇率进行调整的,对于合营各方缴付出资额时所投入的外币和外币借款的年末余额,可同其他外币存款和债权债务的年末余额一并按年末汇率进行调整,对于在调整中发生的折合差额,属于已经投入生产经营的企业,以“待转销汇兑损益”科目记帐,并按商得当地财政税务机关同意的期限转销;属于筹建中的企业,以“筹建期
On April 7, 1988, the Ministry of Finance answered several questions on implementing the Supplementary Provisions on the Accounting Treatment of Foreign Currency Business between Chinese and Foreign Equity Joint Ventures: 1. Adopting the methods prescribed in Article 1 of the “Supplementary Provisions” to conduct accounting on relevant foreign currency businesses. The processed enterprise, if it adjusts the year-end balance of foreign currency bank deposits and foreign currency claims and debts at the end of year according to the provisions of Article 2 of the Supplementary Provisions at the end of the year, the foreign currency and foreign currency invested by the parties The year-end balance of borrowings may be adjusted along with the year-end balances of other foreign currency deposits and creditor’s rights and debts at the year-end exchange rate. For the balance of adjustments incurred during the adjustment, it belongs to the enterprises that have already been put into production and operation, subject to the subject of “to be re-exported exchange gains and losses” Bookkeeping, and write-off according to the time limit agreed upon by the local finance and taxation authorities;