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在涉外企业的会计处理中,经常遇到汇率的计算问题根据我们实际工作上的经验,如按财政部中外合资经营企业会计制度中的规定折算,其结果最为真实。但计算手续比较繁琐,因为制度要求要逐笔登记,有多种货币的,还应按不同的货币分别设帐,年度终了时,除应编制按规定编报的外币年度会计报表外,还应另行编报折合为人民币的会计报表。对此,我们在实务中,对不同类型的企业采取了不同的方法:
In the accounting treatment of foreign-related enterprises, the calculation of the exchange rate is often encountered. According to our actual work experience, such as the conversion of the accounting system of Chinese-foreign joint ventures in the Ministry of Finance, the results are most true. However, the calculation procedures are relatively complicated, because the system requires individual registration and there are multiple currencies, and accounts should be set up in different currencies. At the end of the year, in addition to the preparation of foreign currency annual accounting statements prepared in accordance with regulations, Separately compile the accounting statements converted into Renminbi. In this regard, we have adopted different methods for different types of enterprises in practice: