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外汇幅度是经营涉外业务的企业的外汇用汇指标。它是我国实行外汇“统一管理、集中经营”管理制度的必然产物。过去,外汇额度不允许流通转让,虽经批准同意可以调剂使用,但也是无偿的。在这样的情况下,外汇额度反映的仅是企业拥有一定数额的用汇指标,它不是有价物,因此,不用对它设置专门表内税户进行会计核算,只设置一个“外汇额度”表外科目以反映它的数额就足够了。随着我国外贸体制改革的深化、一些企业实行承包经营自负盈亏,超亏不补,减亏(增盈)留用,再加上国家开放外汇市场,外汇额度就和现汇一样,可以在外汇调剂中心调剂,具有了一定的价值(即现汇美元调剂价与银行牌价之间的价差再扣除一定调剂手续费)。在这样的情况下,企业对外汇额度十分重视,有些企业甚至把外汇额度的调剂作为企业平衡盈亏的手段之一。于是搞涉外会计工作的同志对加强外汇额度核算的呼声也逐渐增高。本文试就企业外汇额度会计核算问题谈一些个人看法。
The foreign exchange rate is an index of foreign exchange use by foreign-funded enterprises. It is an inevitable product of China’s implementation of the foreign exchange “unified management, centralized management” management system. In the past, foreign exchange quotas were not allowed to be circulated and transferred. Although they could be adjusted and approved for use, they were also free. Under such circumstances, the foreign exchange quota only reflects that the enterprise has a certain amount of the foreign exchange index, which is not a valued item. Therefore, it is not necessary to set up a special table of taxpayers for accounting purposes. Only a “forex quota” table is set up. It is enough for the foreign subject to reflect its amount. With the deepening of the reform of China’s foreign trade system, some companies’ own contracted operations are responsible for their own profits and losses, and they are not responsible for any loss or surplus, and the country’s open foreign exchange market, the foreign exchange quota is the same as that of foreign exchange, and can be adjusted at the foreign exchange swap center. , Has a certain value (that is, the difference between the spot exchange dollar adjustment price and the bank card price is deducted by a certain adjustment fee). Under such circumstances, enterprises attach great importance to foreign exchange quotas, and some even use the adjustment of foreign exchange quotas as one of the means for the company to balance profits and losses. Therefore, the comrades engaged in foreign-related accounting work have gradually increased their voices in strengthening foreign exchange quota accounting. This article tries to discuss some personal views on the accounting of foreign exchange quotas for enterprises.