中外合资企业在选用汇率上,存在一些值得探讨的问题。下面谈几点看法。一、对投入资本核算的影响。合资企业的投入资本有人民币,也有外币,需要将投入的不同货币折算为记帐本位币,在折算过程中,有的按外汇牌价,有的按合营各方议定的汇率。在外汇牌价中又有买价、卖价和中间价。汇率不同,折算的金额也不一样。由于汇率的选用影响着投资者的正当权益,因而应在合同中作出明确的规定便于履行。如果合营合同中未作规定的,可按合资企业收到资本当日的外汇中间价进行折算。如以现金投资的,应以收到或存入开户银行的日期,作为收到资本的当日;如以建筑物、机器设备、材料物资等实物投资的,应按合同规定以合营各方议定并经检验核实的实物清单中所列收到实物的日期,作为收到资本的当日;如以专有技术、专利权、商标权、版权和其他特许权等无形资产作为投资的,应按协议、合同 Sino-foreign joint ventures have some issues worth exploring in the selection of exchange rates. Let’s talk about a few points below. First, the impact of investment on capital accounting. The input capital of the joint venture is renminbi, but also foreign currency. The different currencies that need to be invested are converted into the functional currency. In the conversion process, some are based on foreign exchange rates, and some are exchange rates agreed by the parties to the joint venture. In the foreign exchange price, there are bid price, selling price and middle price. The exchange rate is different and the amount of translation is not the same. Since the choice of exchange rate affects the legitimate rights and interests of investors, it should be clearly defined in the contract to facilitate its performance. If it is not specified in the joint venture contract, it can be converted according to the middle price of foreign exchange on the date of receipt of capital by the joint venture. If investing in cash, the date of receipt or deposit into the depository bank shall be deemed as the date of receipt of capital; if the investment is in kind, such as buildings, machinery and equipment, materials and materials, it shall be agreed upon by the parties to the joint venture according to the contract. The date of receipt of the physical item listed in the verified physical list shall be the date of receipt of the capital; if the intangible assets such as proprietary technology, patent right, trademark right, copyright and other concessions are used as investments, the agreement shall be contract