1991年第四期《涉外税务》刊登了文旭琦同志《外商以实物投资的作帐问题》一文(以下简称“文文”)。“文文”对外商投入的原材料在生产耗用时的作帐方法是:以市场调剂价借记“生产成本”科目,按帐面价贷记“原材料”科目,差额贷记“待转销汇兑损益——资本调剂”科目。笔者认为,这种会计处理方法是不正确的。一、与现行会计制度不符。《中外合资经营企业会计制度》第十章第四十七条规定:合营企业在生产、经营过程中所耗用的各项材料,应按实际耗用数量和帐面单价正确计算,计入成本、费用。“文文”将原材料以市场调剂价计入成本,显然是不正确的,不符合会计制度的规定。二、建背了会计核算的原则。汇兑损益的会计核算原则是:实际发生的汇兑损益必须是由于实际发生的外币经济业务所引起 In the fourth issue of “Tax Concerning Foreign Affairs” published in 1991, Comrade Wen Xuqi published the article “Foreign Investors Making Use of Physical Investment” (hereinafter referred to as “Wen Wen”). “Wen-wen” foreign-invested raw materials in production consumption accounting method is: the market transfer price debit “production cost” subjects, according to the book value of “raw materials” subjects, the balance of credit “to be resold Exchange gains and losses - capital swap ”subjects. I believe that this accounting approach is not correct. First, the current accounting system does not match. Article 47 of Chapter 10 of Accounting System for Sino-Foreign Joint Ventures stipulates that all materials consumed by a joint venture in the process of production and operation shall be correctly calculated according to the actual consumption amount and the unit price of the book and shall be included in the cost ,cost. “Wen-wen,” the raw materials to the market adjustment costs included in the cost, obviously not correct, does not meet the accounting system requirements. Second, built the principle of accounting. The principle of accounting for foreign exchange gains and losses is that the actual exchange gains and losses must be caused by the actual foreign currency business