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中外合资(合作)经营企业多以美元为注册资本,而这些合营企业又都是以人民币为记帐本位币,这样合营各方投入的外币则暴露在汇率风险之下。为了保护合营各方投入的资本,为使记帐单位币和注册资本的货币相一致,为使合营外方股东及外方经营管理人员及时了解企业的经营状况,根据《中华人民共和国中外合资经营会计制度》第十四条的规定,合营企业原则上采用人民币为记帐本位币,经过合营各方商定,也可采用某一种外国货币为记帐本位币。笔者试图就采用美元为记帐本位币问题,结合自己的实践经验,谈一点见解。怎样将人民币经济业务折算成美元记帐?有二种方法:一是逐笔折算法,一是分别记帐法。所谓逐笔折算法是指对人民币收
Sino-foreign joint venture (cooperative) operating companies use U.S. dollars as their registered capital, and these joint ventures use RMB as the standard currency for accounting. In this case, the foreign currency invested by the parties to the joint venture is exposed to exchange rate risks. In order to protect the capital invested by the parties to the joint venture, in order to align the currency of the bookkeeping unit currency and the registered capital, in order to enable the joint venture foreign shareholders and foreign management personnel to keep abreast of the business status of the company, according to the Sino-foreign equity joint venture of the People’s Republic of China. Article 14 of the “Accounting System” stipulates that a joint venture shall adopt, in principle, Renminbi as the standard currency for bookkeeping. After the parties to the joint venture agree, a foreign currency may also be used as the standard currency for bookkeeping. The author tried to use the US dollar as the standard currency for accounting, and combined his own practical experience to talk about the point of view. How to convert the RMB economic business into US dollar billing? There are two methods: one is a one-by-one method, and the other is a separate billing method. The so-called one-by-one discount algorithm refers to the