论文部分内容阅读
财政部财清[1994]8号文《1994年清产核资资产价值重估实施细则》中第17条规定:“属于用外汇贷款购置的进口设备进行重估后,其重估升值数应相应冲减已转入递延资产或财务费用的汇兑损益部分,差额调整进口设备价值”。对这项规定应如何进行帐务处理,笔者以下例说明:设:某企业1991年1月用外汇贷款100000美元购置设备一台,汇率为4.3元,折合人民币为430000元;贷款于当年12月一次还清,汇率为5元,共付人民币500000元,其中计入帐务费用的汇兑损益70000元;重估时已提折旧80000元,帐面净值350000元;重估原值按汇
Ministry of Finance Caiqing [1994] No. 8 article “Rules for the reassessment of asset value of nuclear assets in 1994” provides that: “After reassessment of imported equipment purchased with foreign exchange loans, the revaluation should be revalued. Correspondingly offsetting the exchange gains and losses that have been transferred to deferred assets or financial expenses, the difference is adjusted to the value of imported equipment. How this account should be dealt with, the author’s example illustrates: Suppose: An enterprise purchased a piece of equipment with a foreign exchange loan of US$100,000 in January 1991. The exchange rate was 4.3 yuan, equivalent to 430,000 yuan; the loan was in December of that year. Once paid off, the exchange rate is 5 yuan, and a total of 500,000 yuan is paid, of which exchange gains and losses are included in the accounting fees of 70,000 yuan; depreciation is 80,000 yuan, and the net book value is 350,000 yuan; the revaluation is based on the original value.