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外汇额度不等于外汇现汇,它是一种外汇使用权,它好象是粮票。买粮食需要粮票配人民币,企业需要外汇,要用额度配人民币去买。外汇额度最早都是无价的,自从开放外汇调剂市场后,有一部分也变成有价的了,即在外汇调剂市场上买进的额度需支付人民币,卖出的额度可得到人民币,这部分额度成了有价额度。如何管好额度和按什么额度记帐,已成为外汇额度管理与核算的首要问题,现介绍几种方法,供参考。一、单式台帐法这种方法是在会计帐外单独记帐或单独建立登记簿,用流水帐的方式,每发生一笔增减就记一笔,如果额度是无价的,它和会计帐无任何联系;如果额度有价,则会计帐上反映有价金额,额度本身仍在这里单独记载;如果同一企业既有无价的又有有价的,那
The foreign exchange quota is not equal to foreign exchange cash. It is a right to use foreign exchange. It seems to be a food stamp. To buy food, food stamps must be allocated to RMB, enterprises need foreign exchange, and they must use the quota to buy RMB. The foreign exchange quotas were originally priceless. Since opening up the foreign exchange swap market, some of them have also become valuable, that is, the amount to be bought in the foreign exchange swap market must be paid in RMB, and the amount to be sold can be obtained in RMB. The quota became a valuable quota. How to manage the quotas and how to book them has become the most important issue in the management and accounting of foreign exchange quotas. Now we introduce several methods for reference. First, the single-entry book method This method is to record or create a separate book outside the accounting book, using a running account, every time an increase or decrease is recorded, if the amount is invaluable, it is The account has no connection; if the line has a price, the accounting account reflects the amount of money, and the amount itself is still recorded separately here; if the same company has both priceless and valuable, then