财政部关于《中外合营企业外币业务会计处理的补充规定》第四条规定:“企业按调剂价卖出外币,对于因调剂价高于外币帐面汇率而发生的折合人民币差额,应当列为当期收益;按调剂价买入外币,可按调剂价单独记帐;买入的外币用于购建固定资产、无形资产、原材料和支付费用的,可按帐面调剂价折合人民币价值入帐;用于偿还外币债务的,对于因帐而调剂价高于所偿付债务项目的帐面汇率而发生的折合人民币差额,可列为当期汇兑损失。”采用以上办法处理涉外企业的外汇业务,将会出现,企业的同种财产,不同价值,同种货币,不同币值:同种材料,不同单价,同种产品。不同成本的现象。从字面上理解,财政部这一规定好象是 The fourth part of the “Supplementary Provisions on the Accounting Treatment of Foreign Currency Transactions of Chinese and Foreign Joint Ventures” by the Ministry of Finance stipulates that: “An enterprise sells foreign currency at the adjustment price, and the equivalent amount of the renminbi due to the adjustment price higher than the foreign exchange book exchange rate shall be classified as the current period. Income; purchase foreign currency according to the adjustment price can be recorded separately according to the adjustment price; foreign currency purchased to be used for the purchase and construction of fixed assets, intangible assets, raw materials and payment expenses can be converted into RMB according to the book adjustment price; In the case of repayment of foreign currency debts, the equivalent exchanged amount of RMB arising from the adjustment of the account exchange rate due to the account due to the debts paid may be classified as the current exchange loss. ”The above measures to deal with the foreign exchange business of foreign-related enterprises will appear. , The same kind of property of the company, different value, same currency, different currency value: Same kind of material, different unit price, the same kind of product. Different cost phenomena. Literally, this provision of the Ministry of Finance seems to be