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随着我国对外开放经济政策的贯彻,外商向我国投资日益增多,且形式多样化。但外商投资具有一个共同的特点,即投资均用外币计价,这使企业在投入资本业务中产生了外币投资业务,这种业务在会计处理上具有特殊性,所以有必要加以探讨。一、外币投入资本会计处理的一般规定在用人民币为记帐本位币的外商投资企业,如在筹资过程中,收到投资者以外币计价的资产对企业投资时,其投资额必须按一定汇率换算成人民币金额,记入企业有关的资本帐户。其外币计价的资产在投入时应按照当时的外汇市场汇率或业务发生当月一日的外汇市场汇率折合成人民币入帐,对于实收资本帐户则
With the implementation of China’s open economic policies, foreign investors have increasingly invested in China and have diversified forms. However, foreign investment has a common feature, that is, the investment is denominated in foreign currency, which enables the company to generate foreign currency investment business in the capital investment business. This kind of business is special in accounting treatment, so it is necessary to discuss it. I. General provisions on the accounting treatment of foreign currency investment capital In the case of foreign-funded enterprises that use RMB as their functional currency, if an investor receives assets denominated in foreign currency to invest in the process of financing, the amount of investment must be at a certain rate. The amount converted into RMB is credited to the related capital account of the company. The assets denominated in foreign currency shall be converted into RMB at the exchange rate of the foreign exchange market or the exchange rate of the foreign exchange market on the first day of the business month when the assets are invested. For the capital account with paid-in capital,