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在中外合资企业的会计实务中,经常会碰到一些现行财会法规、制度规定得不够明确,不够具体的问题,给会计处理带来了一定困难。本文拟就一些经常碰到的实际问題。谈点个人看法。一、以外币借款购买进口材料,次年用调剂外汇还款时所发生的汇兑损失归属期的处理用借款购进口材料,材料全部用于当年生产,而次年以调剂
In the accounting practice of Sino-foreign joint ventures, they often encounter some existing laws and regulations on finance and accounting, and the system is not clear and specific enough, which brings some difficulties to accounting treatment. This article intends to deal with some practical problems that are often encountered. Talk about personal opinion. First, the purchase of imported materials borrowed in foreign currencies, the exchange of foreign exchange repayments the following year when the vesting period of ownership of the processing of loans to purchase imported materials, materials used for the production of the year, and the following year to adjust