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一、关于外汇额度的核算问题所谓外汇额度是指经有关部门核定给企业或部门能用的外汇指标。外汇额度本是无价证券,不是实际的外汇,而是企业实际使用外汇的权力。实际工作中人们把它比作“粮票”,企业必须有“粮票”(外汇额度),才能用人民币购买“粮食”(外汇),有多少“粮票”(外汇额度)只能购买多少“粮食”(外汇),即企业只能在外汇额度指标以内使用外币资金。随着涉外经济业务的不断发展,企业之间有偿调剂外汇额度已逐步成为中外合资企业财务收支
I. Accounting issues concerning foreign exchange quotas The so-called foreign exchange quotas refer to the foreign exchange indicators approved by the relevant departments for use by enterprises or departments. Foreign exchange quotas are priceless securities, not actual foreign exchange, but rather the power of the company to actually use foreign exchange. In practice, people compare it to “food stamps.” Enterprises must have “food stamps” (forex quotas) before they can use renminbi to buy “food” (foreign exchange). How many “food stamps” (forex quotas) can only be purchased? “Food” (foreign exchange) means that enterprises can only use foreign currency funds within the foreign exchange quota index. With the continuous development of foreign-related economic business, the foreign exchange quotas between companies have gradually become the financial revenue and expenditure of Sino-foreign joint ventures.