“双轨制”核算方法概述──介绍蛇口工业区对多币种的会计核算方法

• 作 者: 蔡恩
• 机 构: 招商局蛇口工业区
• 出 处: 交通财会
• 发表日期: 1989年08期
• 关键词: 会计核算方法 蛇口工业区 汇兑损益 本位币 “双轨制” 业务核算 货币兑换 先进先出法 科目核算 应付款

多种货币的经济业务核算,是特区会计核算的一大特点。 特区吸引外商投资,资金来源以外币为主,而外商又来自各国各地,资本及往来的结算,有多种外币。 特区是窗口,与国外发生大量的进出口贸易,计价、往来款、成本核算,也涉及多种外币。 特区价格以市场调节为主,政策开放,允许以外

Multi-currency economic business accounting is a major feature of the SAR accounting. The SEZs attract foreign investment and their sources of funding are mainly in foreign currencies. Foreign investors, in turn, come from all over the country and settle their capital and contacts in various foreign currencies. The SAR is a window, with a large number of foreign import and export trade, pricing, contacts, cost accounting, but also involves a variety of foreign currencies. The price of the SAR is dominated by the market and is open to the outside world