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在沿海经济特区,涉外经济的蓬勃发展,企业经营活动中外币流通日益频繁。企业会计帐表要求能作出外币经济业务活动的反映,过去采用外币分帐制的核算办法,难予适应经济发展的要求。因此,双币记帐的方法应运而生。目前的双币记帐制正处在萌芽阶段,难免存在许多不完善的地方,但是它有很多优点,较能适应新形势下会计核算的要求。随着时间的推移,不断的实践和探索,总会逐渐地加以补充和完善。笔者就目前双币记帐现状及其存在的问题,提出一点探索性的意见,作为研究此种记帐方法的参考。
In the coastal special economic zones, the vigorous development of the foreign-related economy has made the circulation of foreign currency more and more frequent in the business activities of enterprises. Accounting requirements for business accounts can make a reflection of foreign currency business activities. In the past, the accounting method using foreign currency break-up system was difficult to meet the requirements of economic development. Therefore, the method of dual currency accounting came into being. The current dual currency accounting system is in its infancy, inevitably there are many imperfections, but it has many advantages, more able to adapt to the requirements of accounting under the new situation. With the passage of time, constant practice and exploration will always be gradually supplemented and improved. The author of the current dual currency accounting status and its existing problems, put forward some exploratory opinions as a reference for the study of such accounting methods.