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一、实行新的外汇管理体制后,企业发生的外币业务按下列原则办理: 1、汇率并轨后,不论企业今后是否允许开立现汇帐户,均应将现有外汇(包括外币现金、外币银行存款、外币债权和债务等)年初余额,按1994年1月1日中国人民银行公布的市场汇价的中间价折合为记帐本位币人民币金额。 2、企业如有尚未使用的外汇额度,在卖出时应计算汇兑损益。外汇额度卖出的汇兑损益,为卖出价款扣除有关费用后的余额。 3、企业在生产经营过程中发生的外币业务,应当将有关外币金额折合为人民币金额。除另有规定者外,折合汇率,可采用固定或变动汇率。采用固定
1. After the implementation of the new foreign exchange management system, the foreign currency business of the enterprise shall be handled in accordance with the following principles: 1. After the exchange rate is merged, the existing foreign exchange (including foreign currency cash, foreign currency bank deposits , Foreign currency claims and debts, etc.) at the beginning of the year are translated into the functional currency of RMB denominated in RMB at the midpoint of the market exchange rate announced by the People’s Bank of China on January 1, 1994. 2, companies have unused foreign exchange quotas, foreign exchange gains and losses should be calculated when sold. The exchange gains and losses sold by foreign exchange quota are the balance of the selling price after deducting relevant expenses. 3. The foreign currency business occurred in the process of production and operation shall be converted into the amount of RMB by the relevant foreign currency. Unless otherwise specified, the exchange rate may be fixed or variable. Use fixed