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依照财政部发布的《中外合资经营企业外币业务会计处理的补充规定》,我们国际租赁有限公司对外币业务所采取的会计处理方法如下:1.对各种外币存款、外币债权债务,根据不同币种,分别设帐,并按不同币种实际发生的收付金额,直接记入各该币种帐户,不再同时按规定汇率逐笔折合人民币列帐。2.对于上年期末结存的各种外币存款和外币债权债务帐户的余额,分别结转于当年新设的各该外币帐户。同时为了日后考查与核算,还应将各该帐户结存的帐面人民币金额,一并过入新帐。
In accordance with the Supplementary Provisions on Accounting Treatment of Foreign Currency Business by Sino-Foreign Joint Ventures issued by the Ministry of Finance, the accounting treatment adopted by our International Leasing Co., Ltd. for foreign currency businesses is as follows: 1. For various foreign currency deposits and foreign currency claims and debts, According to the amount actually received and paid in different currencies, they are credited directly to the respective currency accounts and are no longer included in the renminbi at the same time as the prescribed exchange rate. 2. For the balances of various foreign currency deposits and foreign currency credit and debt accounts at the end of the previous year, the balances of each foreign currency account newly established in the current year were carried forward. At the same time in order to test and accounting in the future, should also be the accounts of the balance of the carrying amount of Renminbi, into the new account.