论文部分内容阅读
为便于企业更好地执行我部新发布的《中华人民共和国外商投资企业会计制度》(以下简称《制度》),现将执行中若干具体会计处理问题通知如下: 一、关于汇兑损益 (一)企业按《制度》第六十二条规定于今年作第一次调整时,如果所产生的汇兑损益金额较大,可增设“待转销汇兑损益”科目进行核算,并从本年度起按不长于5年的期限分期平均摊销。以后每月终了按规定调整所产生的汇兑损益一律计入当期损益。
In order to facilitate enterprises to better implement the newly issued Ministry of Foreign Affairs Accounting System for Foreign-invested Enterprises of the People’s Republic of China (hereinafter referred to as the “System”), we hereby notify you of the specific accounting treatment issues in the implementation as follows: I. About the Gains and Losses on Exchange (1) When enterprises make the first adjustment this year according to Article 62 of the “Rules,” if the amount of foreign exchange gains and losses incurred is larger, an additional “foreign exchange gains and losses subject to write-off” may be added and accounted for as of the current year Not more than 5 years deadline average amortization. After the end of each month according to the provisions of the adjustment of the exchange gains and losses will be included in the current profits and losses.