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一、复币式记帐 有些企业经过批准,有周转使用的外币存款,并在中国银行开立外汇帐户,可采用复币式记帐,也就是将外币和人民币同时入帐。人民币是记帐本位币,外币则按照一定汇率折算成人民币据以入帐。 汇率是一种货币兑换成另一种货币的比率。我国是采用直接标价法,即以一个(或100个等)单位的外币作为标准,折算为一定数量的本国货币,如1美元=3.70元人民币。外汇汇率是由国家外汇管理局决定,每天在中国银行挂牌公布,公布的外汇牌价有买进和卖出两种。有时两个单位外币的结算,往往采用中间牌价进行,即买价与卖价的平均数。
First, the multi-coin bookkeeping Some companies have approved the use of foreign currency deposits for working capital, and open foreign exchange accounts in the Bank of China, you can use multi-currency accounting, which is the same time the foreign currency and the RMB into the account. The RMB is the standard currency for accounting, and foreign currency is converted into RMB according to a certain exchange rate. The exchange rate is the ratio of one currency to another currency. Our country adopts the direct quotation method, that is, a foreign currency of one (or 100 etc.) units is used as a standard and is converted into a certain amount of national currency, for example, 1 US dollar = 3.70 yuan. The foreign exchange rate is determined by the State Administration of Foreign Exchange. It is listed on the Bank of China on a daily basis and there are two types of exchange rate quoted: buy and sell. Sometimes the settlement of foreign currency in two units is often carried out at the middle price, which is the average of the buying price and the selling price.