论文部分内容阅读
《财务通则》第34条规定,企业各种外币项目的期末余额,按照期末国家外汇牌价折合为记帐本位币金额。这项规定。对以外币结算的债权债务并不合理。例如某企业以人民币为记帐本位币,某月以非调剂美元100万,购买固定资产,企业选定的当月一日汇率为1:5.3,月末汇率为1:5.7。现在,假设第一种情况是当月结清贷款。固定资产帐面价值为人民币550万元;第二种情况是贷款暂欠,按前述规定,企业月末应作会计分录,借记“固定资产”科目,贷记“应付帐款”科目,金额为人民币20万元[美元100万×(5.7—5.5)]。这样,由于货款结算的时间差异,导致了固定资产的计价差异。再如,该企业同一个月份应收帐款外币户借方发
Article 34 of the “General Rules for Finance” stipulates that the ending balance of various foreign currency items of the enterprise shall be converted into the amount of standard currency according to the national foreign exchange price at the end of the period. This rule. Debts and liabilities settled in foreign currency are not reasonable. For example, an enterprise uses Renminbi as the standard currency for bookkeeping, and purchases fixed assets with a non-adjusted US dollar of one million for one month. The exchange rate selected by the enterprise on the first day of the month is 1:5.3, and the end of the month exchange rate is 1:5.7. Now, suppose that the first case is when the loan is settled in the current month. The book value of fixed assets is RMB 5.5 million; in the second case, the loan is owed. According to the aforesaid stipulations, the enterprise should make accounting entries at the end of the month, debit the “fixed assets” account, and credit the “accounts payable” account. It is RMB 200,000 [US$ 1 million × (5.7-5.5)]. In this way, due to the time difference in payment settlement, the difference in valuation of fixed assets was caused. For another example, the same month the company’s accounts receivable foreign currency household debit hair