依照中外合资企业会计制度规定,合资企业的外币银行存款和以外币结算的各项债权、债务的减少数,由于按帐面汇率折合为人民币的金额,与按企业确定的记帐汇率折合为人民币的金额之间的差额,做为外汇兑换损益(简称汇兑损益)记帐。一般地讲,不论是收益,还是损失均列为当期损益,减少或增加管理费用。适应我国外汇管理的实际情况,考虑到会计准则中有关的原则要求,财政部和国家税务局对几种外币业务的会计处理做了例外规定,本文做一介绍,以供参考。 According to the accounting regulations of the Sino-foreign joint ventures, the foreign currency bank deposits of joint ventures and the reductions in debts and debts settled in foreign currencies are converted into RMB according to the exchange rate at the book exchange rate and converted into RMB according to the accounting exchange rate determined by the enterprise. The difference between the amount of money is accounted for as foreign exchange gains and losses (short for exchange gains and losses). In general, both the gains and losses are classified as current gains and losses, reducing or increasing administrative expenses. To adapt to the actual situation of China’s foreign exchange management, and taking into account the relevant principles of accounting standards, the Ministry of Finance and the State Administration of Taxation have made exceptions to the accounting treatment of several foreign currency transactions. This article is an introduction for reference.