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《上海会计》1990年第一期刊载了张思齐同志的“合资企业外币业务会计处理中的问题探讨”一文(下称张文),笔者自1985年起在合资企业任职,从合资企业财务的实务工作角度,就这些问题谈些看法。 一、张文第一点,关于《中外合资经营企业会计制度》(下称《会计制度》)第二十五条的规定,对同样一笔经济业务,因为一个是现付,一个是暂欠,会产生不同的费用和汇兑损益问题,笔者十分赞同张文的观点。
The first issue of “Shanghai Accounting” in 1990 contained the article “Investigation of Problems in the Accounting Treatment of Foreign Currency Business of Joint Ventures” by Comrade Zhang Siqi (hereinafter referred to as Zhang Wen). The author has served in a joint venture since 1985 and has practiced in the financial affairs of the joint venture. From the perspective of work, some views on these issues are discussed. First, Zhang Wen’s first point, regarding the provisions of Article 25 of the “Accounting System for Sino-foreign Equity Joint Ventures” (hereinafter referred to as the “Accounting System”), for the same economic business, because one is a cash payment and the other is a temporary payment. There will be different costs and exchange gains and losses. I agree with Zhang Wen’s point of view.