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在中外合资企业的财会实务中,财会人员在贯彻执行现行涉外财会法规和制度中经常遇到一些新问题,因而给企业在处理实际工作中带来了一定的难度。本文拟就企业遇到的有关财会实务问题,作一些粗浅的探讨。问题之一:关于外汇额度的核算问题所谓外汇额度是指经有关部门核定给企业或部门在一定时期内所能使用的外汇指标。它不是实际的外汇,而是企业实际使用外汇的权力。实际工作中人们把它比作“粮票”,企业必须有“粮票”(外汇额度),才能用人民币购买“粮食”(外汇),有多少“粮票”(外
Among the accounting practices of Sino-foreign joint ventures, financial and accounting personnel often encounter some new problems in the implementation of the existing laws and regulations on foreign-related financial accounting, thus bringing some difficulties to the enterprises in handling practical work. This article intends to encounter the problems encountered by enterprises on the accounting practice, to make some superficial discussion. One of the problems: accounting on the amount of foreign exchange The so-called foreign exchange quotas refers to the relevant departments approved by enterprises or departments can be used within a certain period of time foreign exchange targets. It is not the real foreign exchange, but the power of enterprises to actually use foreign exchange. In actual work, people compare it to “food stamps,” and enterprises must have “food stamps” (foreign exchange quotas) in order to purchase “food” (foreign exchange) in RMB and how many “food stamps”