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企业在走入国际市场和开展国际经济活动中,会涉及多种货币的经济业务事项。于是,就产生了记帐本位币及多种货币的财务处理问题。我国《工业企业财务制度》中专设一章,对外币业务的管理作出了具体规定。一、外币业务管理概述(一)外币业务的基本概念1.外币外币一般指本国货币以外的其他国家和地区的货币。目前,我国企业在生产经营过程中对外结算使用的外币约有二十多种,其中主要有:美元、英镑、加拿大元、德国马克、荷兰盾、瑞士法郎、意大利里拉、瑞典克朗、奥地利先令、日元、新加坡元、澳大利亚元、港币等。这些属于自由兑换外币,除此之外,其他外国货币不能在我国市场流通中自由兑换。
When enterprises enter the international market and carry out international economic activities, they will be involved in the economic and business affairs of multiple currencies. As a result, the problem of financial processing of the functional currency and multiple currencies has arisen. A chapter is set up in the “Financial System of Industrial Enterprises” in China, and specific regulations for the management of foreign currency businesses have been made. I. Overview of Foreign Currency Business Management (I) Basic Concepts of Foreign Currency Business 1. Foreign currency Foreign currency generally refers to the currencies of countries and regions other than the national currency. At present, there are about twenty kinds of foreign currencies used by Chinese enterprises for external settlement in the production and operation process, among which are mainly US dollar, British pound, Canadian dollar, German mark, Dutch guilder, Swiss franc, Italian lira, Swedish kronor and Austrian shilling. , Japanese yen, Singapore dollar, Australian dollar, Hong Kong dollar, etc. These are free convertible foreign currencies. In addition, other foreign currencies cannot be freely exchanged in the domestic market.