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随着我国的改革开放,合资企业如雨后春笋在我国破土而出。涉外财会越来越显示出它的重要性。合资企业不仅有人民币存款而且有外汇存款,企业发生的往来帐务,既要按人民币结算,有的也要按外币折算。因而合资企业不仅有兑换业务,而且有外汇折算业务。企业记帐时,采用两种汇率(即记帐汇率和帐面汇率)。两者形成的差额作为汇兑损益。而汇兑损益的会计处理方法,又是涉外会计中的重要内容。虽中外合资经营企业会计制度已有具体规定,但在实践中的个别问题与会计制度的规定不一致时,怎样解决,本文就工作实践中
With China’s reform and opening up, joint ventures have mushroomed in our country. Foreign-related accounting more and more shows its importance. Joint ventures not only have RMB deposits but also have foreign exchange deposits and current account transactions that take place in enterprises. They should be settled in Renminbi and some in foreign currencies. Therefore, the joint venture not only has business exchange, but also foreign exchange translation business. Business accounting, the use of two kinds of exchange rate (that is, accounting and book exchange rate). The difference between the two as the exchange gains and losses. The accounting treatment of foreign exchange gains and losses, but also an important part of foreign accounting. Although the accounting system of Sino-foreign joint ventures has been specified, how to solve the problem when the individual problems in practice are inconsistent with the provisions of the accounting system? In this paper,