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对以美元为本位币记帐法,《财会通讯》1988年第6期刊登了我们探讨的意见,据一些实际运用的企业反映,由于外币调剂市场的存在,外币调剂汇率和国家外汇管理局的牌价汇率不相一致,使得企业在核算中出现虚增利润和产品成本升高问题,经请示我省财政部门,特作以下补充。假定某合营企业系从国内市场采购原材料,生产的产品全部外销,取得美元销售收入。当企业需要使用人民币时,可将取得的美元收入调剂为人民币。若该公司以美元10,000元向其他单位调剂人民币,调剂汇率为1美元比7元人民币,调入的人民币70,000元存入该公司银行存款人民币户。以后该公司以40,000元人民币支付原材料的采购费用,以20,000元人民币支付职工工资,以5,000元人民币支付各种办公费用。按我们原设计的帐务处理方法,一方面在调进人民币时,由于不同汇率的影响,使得企业发生汇兑收益,增加了企业的盈利;另一方面,由于调进人民币存款减少时,按记帐汇率折美元记帐,使得原材料、工资、费用等美元成本升高,造成成本不实。解决上述问题的办法,我们考虑主要有两种:
Regarding the dollar-based currency billing method, the “Accounting Newsletter” published the opinions we discussed in the 6th issue of 1988. According to some practical enterprises, due to the existence of the foreign currency swap market, the foreign currency swap exchange rate and the SAFE’s The inconsistency in the exchange rate of the quoted exchange rate has led to the problem of inflated profits and higher product costs in the accounting of enterprises. After consulting with the provincial finance department, the following supplements are specially made. It is assumed that a joint venture purchases raw materials from the domestic market, and all the products it produces are exported for US$ sales revenue. When an enterprise needs to use the renminbi, the obtained dollar income can be adjusted to renminbi. If the company uses RMB 10,000 to transfer RMB to other units, the swap rate is US$1 to RMB7 and the transferred RMB70,000 is deposited into the company’s bank deposits. In the future, the company will pay 40,000 yuan for procurement of raw materials, 20,000 yuan for employees, and 5,000 yuan for various office expenses. According to our originally designed account processing method, on the one hand, when the renminbi is transferred into, due to the influence of different exchange rates, the exchange earnings of the enterprise are generated and the profit of the enterprise is increased; on the other hand, as the renminbi deposits are reduced, the The account exchange rate is deducted from the United States dollar billing. As a result, the cost of raw materials, wages, and expenses, such as the United States dollar, has increased, resulting in false costs. To solve the above problems, we consider there are two main ways: