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本文对外商投资企业汇兑损益等几项业务问题谈一些如何处理的意见: 一、筹建期汇兑收益处理问题。如某公司注册资本和投资总额均为美元,除关键设备在境外购买外,其余都用调剂出的美元所取得的人民币在国内购买,因而发生汇兑收益。如果把这笔收益作为该公司的获利,则会带来以下问题:①该公司在未正式投入生产经营前,已
This article on foreign exchange gains and losses of foreign-invested enterprises and several other business issues on how to deal with the views: First, the preparation of the issue of exchange rate proceeds. For example, if a company has a registered capital and total investment of USD, unless the key equipment is purchased outside China, all the other currencies obtained from the redeemed USD are purchased domestically, resulting in foreign exchange gains. If the proceeds as the company’s profit, it will bring the following questions: ① The company is not formally put into production and operation before