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一.关于会计科目和帐务处理 (一)增设“239待转调进外汇价差”科目,列入资金占用类。本科目核算企业向外汇调剂中心调进外汇额度支付的人民币价款和手续费。企业调进外汇额度,按实际支付给外汇调剂中心的进价和手续费,增记本科目,减记“银行存款”科目。企业用调进的外汇委托外贸进口商品,按实际支付给外贸企业进口商品的全部价款(包括到岸价、关税、运保费等)记帐,增记“库存商品”等科目,减记“银行存款”科目:同时结转调进外汇价差,增记“库存商品”科目,减记本科目。
I. Accounting and accounting (a) the addition of “239 to be transferred into the foreign exchange spreads” subjects, included in the category of funds used. The subjects accounting foreign exchange transfer business center transferred into the amount of foreign exchange payments and handling fees. Enterprises to adjust the amount of foreign exchange, according to the actual payment to the foreign exchange adjustment center purchase price and handling charges, increase the subject, write-down “bank deposits ” subjects. The enterprise entrusts foreign trade import goods with inward foreign exchange, according to the actual payment (including CIF, customs duties, transportation premiums, etc.) of the imported goods of foreign trade enterprises, “Bank Deposit ” subjects: At the same time carry forward the transfer of foreign exchange spreads, additional records “inventory of goods ” subjects, write-down subjects.