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随着我国对外开放政策的贯彻执行,中外合资经营企业犹如雨后春笋般地涌现。这类企业在会计核算上的主要特点之一,是需要在中国银行开设一个或几个外币存款帐户,企业经常发生有外币收支和外币结算的经济业务。按照我国有关法律的规定,合营企业记帐原则上采用人民币为记帐本位币,对发生外币的会计事项除用外币记帐外,还应按确定的汇率折合为人民币统一记帐,并编制人民币的会计报表。合营企业是否正确核算因汇率变动而发生的损益,会直接影响到企业的成本、费用和利润。本文拟就外币兑换损益(以下简称汇兑损益)的核算方法,谈一些看法。
With the implementation of China’s opening up policy, Sino-foreign joint ventures have sprung up like mushrooms. One of the main characteristics of such enterprises in accounting is the need to open one or more foreign currency deposit accounts with the Bank of China. Enterprises often have their foreign exchange business with foreign currency receipts and payments and foreign currency settlement. In accordance with the provisions of the relevant laws of our country, in principle, joint ventures shall adopt Renminbi as the functional currency for bookkeeping, accounting for foreign currency shall, in addition to foreign currency bookkeeping, be translated into RMB at a fixed exchange rate and prepare a RMB Accounting reports. Whether the joint venture correctly accounts for the profit or loss arising from the exchange rate change will directly affect the cost, expense and profit of the enterprise. This article intends to talk about the accounting methods for foreign exchange gains and losses (hereinafter referred to as exchange gains and losses).