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一、外汇额度核算 工业企业开展对外贸易和“三来一补”业务,所得的外汇,能否归企业所有,或者企业留存多少,要视不同情况而定。 企业外销产品如由外贸单位收购后组织出口,则企业收到的是按收购价格计算的人民币。外贸单位出口后收到的外汇收入,国家给予一定的外汇留存(即外汇额度,以下同)。为了鼓励企业多生产出口产品,也给企业一定的外汇留成。
I. Accounting of foreign exchange quotas The amount of foreign exchange earned by an industrial enterprise, whether it can be owned by an enterprise or how much it retains, depends on different circumstances. If an enterprise’s export products are organized for export after the acquisition of a foreign trade unit, the enterprise receives the RMB calculated based on the purchase price. Foreign exchange receipts received by foreign trade units after exports are granted by the State for certain foreign exchange reserves (ie, foreign currency quotas, the same below). In order to encourage enterprises to produce more export products, they also give enterprises certain foreign exchange retention.