《财会月刊》2003年第2期刊登了毛嵘、刘晓梅的《外币长期借款汇兑损益处理的一点改进》一文(以下简称“毛文”)。毛文就《企业会计制度》对外币长期借款汇兑损益的处理方法的非科学性表达了自己的见解,并相应提出了解决办法。但笔者认为,毛文所提出的理由及建议仍值得商榷。毛 Financial Accounting Monthly No. 2, 2003 published Mao Rong and Liu Xiaomei’s article “Some Improvements on Handling Foreign Exchange Long-term Borrowed Foreign Exchange Gains and Losses” (hereinafter referred to as “Mao Wen”). Mao Wen expressed his own opinion on the unscientific handling of the foreign exchange gains and losses from the long-term foreign currency borrowings in the “Enterprise Accounting System” and put forward solutions accordingly. However, in my opinion, the reasons and suggestions made by Mao Wen are still debatable. hair