论文部分内容阅读
本刊讯:1988年4月7日财政部以(88)财会字第29号文件对上海市财政局提出的关于《中外合资经营企业外币业务会计处理的补充规定》中的几个问题作了答复。这些问题有普遍性,现刊登如下: 一、采用《补充规定》第一条中规定的方法对有关外币业务进行会计处理的企业,如在年末按《补充规定》第二条的规定将外币银行存款、外币债权债务的年末余额按年末汇率进行调整的,对于合营各方缴付出资额时所投入的外币和外币借款的年末余额,可同其他外币存款和债权债务的年末余额一并按年末汇率进行调整。对于在调整中发生的折合差额,属于已经投入生产经营的企业,以“待转销汇兑损益”科目记帐,并按商得当地财政税
Benxi hearing: April 7, 1988 the Ministry of Finance to (88) Accounting word document No. 29 of the Shanghai Municipal Financial Bureau put forward on “Sino-foreign joint ventures in foreign currency accounting business accounting regulations,” several issues reply. These issues are universal and are published as follows: 1. An enterprise that adopts the method prescribed in Article 1 of the Supplementary Provisions to handle accounting treatment in respect of its foreign currency business, if at the end of the year, it places foreign currency bank under the provisions of Article 2 of the Supplementary Provisions The year-end balance of deposits and foreign currency debts and liabilities is adjusted according to the exchange rate at the end of the year. For the year-end balance of foreign currency and foreign currency loans invested by the parties to the joint venture, the year-end balances of other foreign currency deposits and credits and debts can be calculated at the year- Exchange rate adjustment. For the adjustment occurred in the balance, belong to the enterprise has been put into production and operation, “pending write-off of exchange gains and losses ” subjects account, and according to the local financial tax