对外币记帐的几点意见上海乾通汽车附件有限公司邵黎君（一）外商投资企业会计制度规定，企业以人民币为记帐本位币时。当企业发生外币业务时，应将有关外币折合为记帐本位市记帐。采用什么汇率拆合，制度规定主要有两种做法：一是按外币业务发生时汇率折合；二是按月初汇... Some opinions on foreign currency accounting Shanghai Chaotong Auto Accessories Co., Ltd. Shao Lijun (A) the provisions of the accounting system for foreign-invested enterprises, enterprises to RMB as the accounting standard currency. When a foreign currency business occurs, the relevant foreign currency should be converted to a bookkeeping account. What kind of exchange rate disassembly, the system provides two main approaches: First, according to foreign exchange rates at the time of the exchange; second month ...