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外经企业的经营业务收支,通常都与外汇有关.无论货币资金,往来结算,存货核算,成本计算及利润分配,都与外汇有直接或间接关系。按合资会计制度规定的记帐方法,只要求直接反映外汇货币资金及往来结算的增减情况,而对其他帐务处理则没有要求继续反映外汇的去向。为了便于全面分析及掌握整个外汇的平衡,我市一些渔业生产队则采用外币及人民币两套帐分别核算,在编制会计报表时,先把外币帐
Foreign exchange income and expenditure are generally related to foreign exchange, regardless of monetary funds, current settlement, inventory accounting, costing and profit distribution, and foreign exchange has a direct or indirect relationship. The accounting method stipulated in the joint venture accounting system only requires the direct reflection of changes in the currency of foreign exchange and the settlement of accounts payable, while no other accounting treatment is required to continue to reflect the whereabouts of foreign exchange. In order to facilitate a comprehensive analysis and grasp of the balance of the entire foreign exchange, some of our city’s fishing team use two sets of foreign currency and RMB accounting separately in the preparation of accounting statements, the first foreign currency account