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到过深圳经济特区的人都会看到,在特区市场上存在着多种货币流通。许多商品为了灵活销售而出现同一种商品既有人民币价格,也有外汇券或港币价格。这种多币种流通给会计核算、编制报表以及财务分析带来了很大麻烦。目前,财政部虽然在《中外合资经营企业会计制度》中规定了一些外币收支的基本核算方法,但特区内的现实情况复杂多样,尤其是要解决特区内报表汇总,比较分析,损益清交等问题,现有的规定就显得不够适应了。为了及时反映各种货币的收支、资产负债等情况,特区企业在记帐时一般都要把币种分开。有的是采用各币种自成系统,即一个币种有一套帐的办法,
Those who have been to Shenzhen Special Economic Zone will find that there are many kinds of currency circulation in the SAR market. For the sake of flexible sales, many commodities appear to have both the RMB price and the exchange rate certificate or the Hong Kong dollar price for the same commodity. This multi-currency circulation has caused a lot of trouble for accounting, reporting and financial analysis. At present, although the Ministry of Finance stipulates some basic accounting methods for foreign currency receipts and payments in the Accounting System for Sino-Foreign Joint Ventures, the reality in the SAR is complicated and diverse. In particular, it is necessary to solve the problems in summary, comparative analysis, And other issues, the existing provisions seem inadequate. In order to reflect the receipts and disbursements, assets and liabilities of various currencies in a timely manner, the enterprises in the special zones generally need to separate their currencies when making their accounts. Some adopt self-contained system of each currency, that is, a currency has a set of accounts approach,