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现行外贸企业基本会计制度中“外汇额度”作为表外科目,已不能适应改革后的外贸业务会计核算要求。笔者认为有必要撤销这个表外科目,将其改为表内一级核算科目,以便加强对企业留成外汇收支的管理,这样设置这个科目的意义在于:第一、符合会计对象的特点。会计科目必须能够全面反映会计核算对象,这是设置会计科目必须遵循的原则。正如我们无论做什么事情都必须遵照客观规律,必须按照客观事物的本来面貌去认识和处理问题一样,设置会计科目也要从外贸业务活动的实际出发,符合会计对象的特点。外汇额度原来
In the current basic accounting system of foreign trade enterprises, the “foreign exchange quota” can not meet the requirements of the accounting of the reformed foreign trade business as an off-balance sheet item. I think it is necessary to withdraw this form of table subjects, to be changed to a table within the accounting subjects, in order to strengthen the management of enterprises retained foreign exchange revenue and expenditure, so the significance of setting this subject is: First, in line with the characteristics of accounting objects. Accounts must be able to fully reflect the accounting objects, which is set accountable principles must be followed. Just as we must obey the objective laws no matter what we do, we must understand and handle the problems in accordance with the true appearance of objective things. Setting up the subjects of account should also proceed from the reality of foreign trade operations and conform to the characteristics of accounting objects. Foreign exchange amount of the original