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中外合资经营企业(以下简称合营企业)的经营活动范围及其特点,决定了其经济业务中外币性业务必然大量存在,因此合营企业会计必将面临一个十分突出的问题——即对外币业务进行本位币的折算。而折算的尺度就是不同货币之间的比价即汇率,山于合营企业并不直接从事货币兑换业务,所以并不能直接采用银行所公布的汇率,在会计业务处理中采用的这种汇率,我们称之为会计帐簿汇率。这样外币业务折算的准确与否,则最终决定于会计帐簿汇率选定的是否得当,应用是否合理,并且还影响着会计处理的速度和会计信息质量.所以认真研究会计帐簿汇率的确认及其应用,也是合营企业会计理论建设的重
Sino-foreign joint ventures (hereinafter referred to as joint ventures) business scope and characteristics of its decision in the economic business of foreign currency business is bound to exist in large numbers, so the accounting of joint ventures will face a very prominent issue - that is, foreign currency business Conversion of functional currency. The scale of conversion is the exchange rate between the different currencies, the mountain in the joint venture does not directly engaged in currency exchange business, it can not directly use the exchange rate announced by banks in the accounting business processes used in this exchange rate, we say It is the accounting book exchange rate. The accuracy of the translation of foreign currency business, the final decision depends on the selection of the accounting books exchange rate is appropriate, the application is reasonable, but also affects the speed of accounting treatment and accounting information quality.So careful study of the accounting book exchange rate confirmation and Its application, but also the construction of joint venture accounting theory